https://www.taxtmi.com/caselaws?id=114117 The Appellate Tribunal CESTAT, New Delhi allowed the appellants' appeal regarding the denial of Modvat credit due to the absence of the triplicate copy of the Bill of Entry. The Tribunal distinguished the case from previous precedents cited by the Respondent, emphasizing that the appellants' submission of a certified copy of the Bill of Entry sufficed, especially considering the department did not dispute the use of capital goods for manufacturing. Consequently, the appellants were deemed entitled to the Modvat credit, leading to the setting aside of the impugned order and allowing the appeal with any necessary relief. en-us Wed, 08 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 13:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114117 The Appellate Tribunal CESTAT, New Delhi allowed the appellants' appeal regarding the denial of Modvat credit due to the absence of the triplicate copy of the Bill of Entry. The Tribunal distinguished the case from previous precedents cited by the Respondent, emphasizing that the appellants' submission of a certified copy of the Bill of Entry sufficed, especially considering the department did not dispute the use of capital goods for manufacturing. Consequently, the appellants were deemed entitled to the Modvat credit, leading to the setting aside of the impugned order and allowing the appeal with any necessary relief. Case-Laws Central Excise Wed, 08 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114117