https://www.taxtmi.com/caselaws?id=112979 The Tribunal declined to stay the operation of the impugned order allowing Modvat credit based on the original invoice without permission, citing the lack of evidence of the respondent seeking required permission. The Tribunal emphasized the need for proper documentation and highlighted the irregularity of claiming Modvat credit without prior approval. While acknowledging the Revenue's arguments, the Tribunal found no valid grounds for a stay, directing the respondent not to utilize the credit if not already done. The application was ultimately dismissed, maintaining the decision on the Modvat credit issue. en-us Mon, 05 Apr 2004 00:00:00 +0530 Thu, 03 May 2012 11:09:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112979 The Tribunal declined to stay the operation of the impugned order allowing Modvat credit based on the original invoice without permission, citing the lack of evidence of the respondent seeking required permission. The Tribunal emphasized the need for proper documentation and highlighted the irregularity of claiming Modvat credit without prior approval. While acknowledging the Revenue's arguments, the Tribunal found no valid grounds for a stay, directing the respondent not to utilize the credit if not already done. The application was ultimately dismissed, maintaining the decision on the Modvat credit issue. Case-Laws Central Excise Mon, 05 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112979