https://www.taxtmi.com/caselaws?id=113706 The Tribunal ruled in favor of the appellant in a case concerning Modvat credit denial based on a certificate issued by Superintendent (Prev.). It was found that the duty paying documents used initially were valid, and despite allegations of clandestine removal, duty payment on glass shells stored outside the factory remained legitimate. The Tribunal emphasized that the duty payment's legal validity was not compromised by procedural deficiencies, allowing the appellant's claim for Modvat credit based on the duty paid on the glass shells stored outside the factory premises. en-us Mon, 06 Oct 2003 00:00:00 +0530 Mon, 07 May 2012 18:06:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113706 The Tribunal ruled in favor of the appellant in a case concerning Modvat credit denial based on a certificate issued by Superintendent (Prev.). It was found that the duty paying documents used initially were valid, and despite allegations of clandestine removal, duty payment on glass shells stored outside the factory remained legitimate. The Tribunal emphasized that the duty payment's legal validity was not compromised by procedural deficiencies, allowing the appellant's claim for Modvat credit based on the duty paid on the glass shells stored outside the factory premises. Case-Laws Central Excise Mon, 06 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113706