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Modvat credit not to be denied where duty on inputs is paid under the special removal provision on valid excise invoices. Credit for modvat must not be denied where duty on inputs removed under the special removal payment provision has been paid on excise invoices issued under the excise invoice regime; amendments to invoice requirements were procedural and not intended to prevent users who paid duty on such invoices from availing input credit.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Modvat credit not to be denied where duty on inputs is paid under the special removal provision on valid excise invoices.
Credit for modvat must not be denied where duty on inputs removed under the special removal payment provision has been paid on excise invoices issued under the excise invoice regime; amendments to invoice requirements were procedural and not intended to prevent users who paid duty on such invoices from availing input credit.
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