https://www.taxtmi.com/caselaws?id=114139 The Appellate Tribunal partially allowed Modvat credit, setting aside the Commissioner's order denying credit due to minor procedural lapses, citing relevant circulars and judgments. However, the Tribunal rejected an appeal regarding Modvat credit taken without intimating the arrival of capital goods, as no error was found in the Commissioner's decision, which required initiation of adjudication proceedings only if credit was deemed incorrect after inquiry. The decision hinged on legal interpretations and specific case facts, ensuring a comprehensive review of the issues at hand. en-us Thu, 30 Sep 2004 00:00:00 +0530 Fri, 11 May 2012 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114139 The Appellate Tribunal partially allowed Modvat credit, setting aside the Commissioner's order denying credit due to minor procedural lapses, citing relevant circulars and judgments. However, the Tribunal rejected an appeal regarding Modvat credit taken without intimating the arrival of capital goods, as no error was found in the Commissioner's decision, which required initiation of adjudication proceedings only if credit was deemed incorrect after inquiry. The decision hinged on legal interpretations and specific case facts, ensuring a comprehensive review of the issues at hand. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114139