https://www.taxtmi.com/caselaws?id=115563 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the Revenue, denying Modvat credit amounting to Rs. 41,316/- to the respondents. The Tribunal held that the manufacturer's failure to discharge duty liability at the time of goods clearance rendered the dealer unable to pass on modvatable invoices, thus disqualifying the respondents from claiming the credit. The Commissioner (Appeals)'s decision allowing the credit was deemed erroneous and unsustainable. This case underscores the importance of duty payment at the manufacturing stage for subsequent eligibility to claim Modvat credit, even when goods are purchased from a registered dealer. en-us Tue, 05 Jul 2005 00:00:00 +0530 Thu, 31 May 2012 10:21:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115563 The Appellate Tribunal CESTAT, NEW DELHI ruled in favor of the Revenue, denying Modvat credit amounting to Rs. 41,316/- to the respondents. The Tribunal held that the manufacturer's failure to discharge duty liability at the time of goods clearance rendered the dealer unable to pass on modvatable invoices, thus disqualifying the respondents from claiming the credit. The Commissioner (Appeals)'s decision allowing the credit was deemed erroneous and unsustainable. This case underscores the importance of duty payment at the manufacturing stage for subsequent eligibility to claim Modvat credit, even when goods are purchased from a registered dealer. Case-Laws Central Excise Tue, 05 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115563