https://www.taxtmi.com/caselaws?id=113324 The Tribunal dismissed the appeal challenging the denial of Modvat credit on cement, upholding the lower appellate authority's decision. The main issue was the validity of endorsed invoices for Modvat purposes, with reference to a relevant case law. The appellant's jurisdictional objections were rejected as untimely, having acquiesced to the jurisdiction earlier. The appeal filed by the department was questioned for being beyond the statutory period, but the appellant was deemed to have waived this objection. The importance of timely raising jurisdictional objections was emphasized, leading to the dismissal of the appeal. en-us Thu, 29 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 18:12:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113324 The Tribunal dismissed the appeal challenging the denial of Modvat credit on cement, upholding the lower appellate authority's decision. The main issue was the validity of endorsed invoices for Modvat purposes, with reference to a relevant case law. The appellant's jurisdictional objections were rejected as untimely, having acquiesced to the jurisdiction earlier. The appeal filed by the department was questioned for being beyond the statutory period, but the appellant was deemed to have waived this objection. The importance of timely raising jurisdictional objections was emphasized, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 29 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113324