https://www.taxtmi.com/caselaws?id=100588 The Commissioner (Appeals) upheld the order-in-appeal and rejected the Revenue's appeal in a case concerning the disallowance of Modvat credit on imported goods. The dispute centered on the goods being split into lots and dispatched without duty paying documents. The Assistant Commissioner initially disallowed the credit and imposed a personal penalty, citing issues with original packing and non-production of Original GRs. However, the Commissioner (Appeals) overturned this decision, emphasizing the admissibility of the credit based on evidence of goods being received in original packing at the factory, supported by Material Receipt Memos and Sales Tax Form 31. en-us Sat, 16 Jun 2001 00:00:00 +0530 Fri, 03 Feb 2012 12:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100588 The Commissioner (Appeals) upheld the order-in-appeal and rejected the Revenue's appeal in a case concerning the disallowance of Modvat credit on imported goods. The dispute centered on the goods being split into lots and dispatched without duty paying documents. The Assistant Commissioner initially disallowed the credit and imposed a personal penalty, citing issues with original packing and non-production of Original GRs. However, the Commissioner (Appeals) overturned this decision, emphasizing the admissibility of the credit based on evidence of goods being received in original packing at the factory, supported by Material Receipt Memos and Sales Tax Form 31. Case-Laws Central Excise Sat, 16 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100588