https://www.taxtmi.com/caselaws?id=85199 The Appellate Tribunal CEGAT, BOMBAY reviewed appeals regarding the denial of Modvat credit due to missing trader invoices. Despite the initial absence of these invoices, subsequent submission and evidence provided by the appellants demonstrated a clear correlation between the movement of goods and their receipt. The Tribunal found the original order was based solely on the missing trader invoices and remanded the case for reevaluation, directing the Commissioner to consider all evidence establishing the movement of goods. The appellants were instructed to be granted Modvat credit if the correlation is established, even if trader invoices are provided later. The appeals and stay applications were disposed of accordingly. en-us Tue, 09 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 13:25:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85199 The Appellate Tribunal CEGAT, BOMBAY reviewed appeals regarding the denial of Modvat credit due to missing trader invoices. Despite the initial absence of these invoices, subsequent submission and evidence provided by the appellants demonstrated a clear correlation between the movement of goods and their receipt. The Tribunal found the original order was based solely on the missing trader invoices and remanded the case for reevaluation, directing the Commissioner to consider all evidence establishing the movement of goods. The appellants were instructed to be granted Modvat credit if the correlation is established, even if trader invoices are provided later. The appeals and stay applications were disposed of accordingly. Case-Laws Central Excise Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85199