Modvat credit: non-submission of invoice software details is a technical offence; credit may be allowed if duty-paid. Denial of MODVAT credit solely because a dealer failed to submit software details under Rule 57GG(6) is not warranted where the duty-paid character of the goods is established; non-submission is a technical offence, and the Jurisdictional Assistant Collector may allow credit if goods were cleared on a proper 57GG invoice for the past period.
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: non-submission of invoice software details is a technical offence; credit may be allowed if duty-paid.
Denial of MODVAT credit solely because a dealer failed to submit software details under Rule 57GG(6) is not warranted where the duty-paid character of the goods is established; non-submission is a technical offence, and the Jurisdictional Assistant Collector may allow credit if goods were cleared on a proper 57GG invoice for the past period.
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