https://www.taxtmi.com/caselaws?id=87976 The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeals regarding Modvat credit taken on certificates issued after receipt of inputs. The Tribunal held that there was no legal issue in taking credit on validly issued certificates, even if applied for at a later date. The appeals were not admitted and dismissed under the second proviso of Section 35B of the Central Excises and Salt Act, 1944. en-us Thu, 12 Sep 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:15:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87976 The Appellate Tribunal CEGAT, Mumbai dismissed the department's appeals regarding Modvat credit taken on certificates issued after receipt of inputs. The Tribunal held that there was no legal issue in taking credit on validly issued certificates, even if applied for at a later date. The appeals were not admitted and dismissed under the second proviso of Section 35B of the Central Excises and Salt Act, 1944. Case-Laws Central Excise Thu, 12 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87976