https://www.taxtmi.com/caselaws?id=85538 The case involved a dispute over the denial of Modvat credit to Ice-cream manufacturers. The Tribunal upheld the Commissioner's decision, allowing the manufacturers' appeal and rejecting the Revenue's appeal. The issues revolved around the interpretation of notifications regarding gate passes and invoices issued by dealers. The Tribunal found that gate passes endorsed after a certain date were valid, and common dealers could also issue eligible invoices if they bought goods directly from the manufacturer. The judgment emphasized the inclusion of dealers in the Modvat scheme post-Budget 1994 and rejected the Revenue's restrictive interpretation. en-us Mon, 22 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:50:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85538 The case involved a dispute over the denial of Modvat credit to Ice-cream manufacturers. The Tribunal upheld the Commissioner's decision, allowing the manufacturers' appeal and rejecting the Revenue's appeal. The issues revolved around the interpretation of notifications regarding gate passes and invoices issued by dealers. The Tribunal found that gate passes endorsed after a certain date were valid, and common dealers could also issue eligible invoices if they bought goods directly from the manufacturer. The judgment emphasized the inclusion of dealers in the Modvat scheme post-Budget 1994 and rejected the Revenue's restrictive interpretation. Case-Laws Central Excise Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85538