https://www.taxtmi.com/caselaws?id=118807 The Tribunal ruled in favor of the appellants, allowing them to claim Modvat credit despite the loss of duty-paying documents in transit. The Commissioner's decision to disallow credit was overturned, emphasizing the need for proper examination of such cases. The penalty imposed for double credit stood as no appeal was filed against it. The judgment highlighted the importance of considering the legal position on claiming Modvat credit in situations involving lost documents during transit. en-us Fri, 02 Sep 2005 00:00:00 +0530 Thu, 05 Jul 2012 18:14:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118807 The Tribunal ruled in favor of the appellants, allowing them to claim Modvat credit despite the loss of duty-paying documents in transit. The Commissioner's decision to disallow credit was overturned, emphasizing the need for proper examination of such cases. The penalty imposed for double credit stood as no appeal was filed against it. The judgment highlighted the importance of considering the legal position on claiming Modvat credit in situations involving lost documents during transit. Case-Laws Central Excise Fri, 02 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118807