https://www.taxtmi.com/caselaws?id=117684 The penalties imposed on the appellant for issuing Modvat invoices for steel plates were set aside by the Tribunal. It was found that Modvat credit was available on the steel consignment as inputs, and any errors in issuing the invoices did not constitute an offense. The appellant's contention for entitlement to issue Modvat invoices for steel items was upheld, and the imposition of penalties on the appellant and its employee was deemed unjustified. As a result, the appeals were allowed, and the penalties were revoked by the Tribunal in a judgment pronounced on 20-2-2006. en-us Mon, 20 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 18:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117684 The penalties imposed on the appellant for issuing Modvat invoices for steel plates were set aside by the Tribunal. It was found that Modvat credit was available on the steel consignment as inputs, and any errors in issuing the invoices did not constitute an offense. The appellant's contention for entitlement to issue Modvat invoices for steel items was upheld, and the imposition of penalties on the appellant and its employee was deemed unjustified. As a result, the appeals were allowed, and the penalties were revoked by the Tribunal in a judgment pronounced on 20-2-2006. Case-Laws Central Excise Mon, 20 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117684