Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Appellate Tribunal allows Modvat credit based on authenticated annexure by Range Superintendent</h1> <h3>SUPERSACK Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> SUPERSACK Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL - 2001 (135) E.L.T. 954 (Tri. - Del.) The Appellate Tribunal CEGAT, New Delhi ruled in favor of M/s Supersack, allowing Modvat credit based on an annexure authenticated by the Range Superintendent, despite Revenue's disapproval. The annexure issued by the customer of the appellant was deemed a proper document for availing the credit, satisfying the definition of invoice under Rule 52A. The appeal was allowed.