1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Manufacturer's Modvat benefit appeal dismissed for non-compliant purchase, upheld denial of credit.</h1> The appeal by the manufacturer under Chapter No. 32.38 and 39 of Central Excise Tariff Act, 1985, seeking Modvat benefit scheme was dismissed. The denial ... Modvat - Sale in Transit The appeal was filed by a manufacturer under Chapter No. 32.38 and 39 of Central Excise Tariff Act, 1985, availing Modvat benefit scheme. A show cause notice was issued for denying credit of Rs. 76,11,861, out of which Rs. 54,605 was allowed at the appellate level. The denial of Rs. 21,530 credit was due to the goods being purchased through a trader whose name was not on the invoice. The Collector dismissed the appeal, stating ignorance of the law is not an excuse and exercised discretion under Section 35B of the Central Excise Act, 1944.
TaxTMI 
TaxTMI 
