https://www.taxtmi.com/caselaws?id=116027 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in a case concerning the validity of Modvat credit claimed by respondents based on photocopies of a Bill of Entry from 1989. The Tribunal overturned the decision of the Appellate Authority, emphasizing the lack of authenticity in the photocopies and the timing discrepancy in claiming the credit. The defacement of Triplicate copies by the Range Superintendent was deemed insufficient to validate the credit availed in 1995. The Tribunal's decision highlighted the significance of proper documentation and timely credit claims, ultimately siding with the Revenue. en-us Thu, 19 May 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:56:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116027 The Appellate Tribunal CESTAT, Mumbai ruled in favor of the Revenue in a case concerning the validity of Modvat credit claimed by respondents based on photocopies of a Bill of Entry from 1989. The Tribunal overturned the decision of the Appellate Authority, emphasizing the lack of authenticity in the photocopies and the timing discrepancy in claiming the credit. The defacement of Triplicate copies by the Range Superintendent was deemed insufficient to validate the credit availed in 1995. The Tribunal's decision highlighted the significance of proper documentation and timely credit claims, ultimately siding with the Revenue. Case-Laws Central Excise Thu, 19 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116027