Appellate Tribunal upholds decision on certificate admissibility as Modvatable document

The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision on the admissibility of a certificate from a consignment agent as a Modvatable document. The Tribunal dismissed the revenue appeal, referencing a prior judgment and the absence of impact from an internal communication to the Commissioner.

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The Appellate Tribunal CEGAT, Mumbai upheld the Commissioner's decision regarding the admissibility of a certificate issued by a consignment agent as a Modvatable document. The Tribunal dismissed the revenue appeal, citing a previous judgment and the lack of influence from an internal communication to the Commissioner.

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