https://www.taxtmi.com/caselaws?id=97949 The Tribunal ruled in favor of the appellants, allowing Modvat credit for goods covered by a specific invoice dated 23-3-1996. The Tribunal emphasized that technical lapses should not hinder Modvat credit if goods were received and duty paid, noting the Department's silence as acceptance of the declaration. However, the Tribunal upheld the debit of Rs. 7,597/- as per the impugned order. The appeal was partly allowed, leading to appropriate consequential actions. en-us Wed, 04 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97949 The Tribunal ruled in favor of the appellants, allowing Modvat credit for goods covered by a specific invoice dated 23-3-1996. The Tribunal emphasized that technical lapses should not hinder Modvat credit if goods were received and duty paid, noting the Department's silence as acceptance of the declaration. However, the Tribunal upheld the debit of Rs. 7,597/- as per the impugned order. The appeal was partly allowed, leading to appropriate consequential actions. Case-Laws Central Excise Wed, 04 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97949