https://www.taxtmi.com/caselaws?id=124552 The Tribunal overturned the Commissioner (Appeals)' decision to deny Modvat credit to the appellant due to late filing of subsidiary certificates. The Tribunal held that as long as the certificates covered the inputs and there were no other allegations against the inputs, the appellant should not be denied credit solely based on late filing. The Tribunal emphasized that the Superintendent should not have accepted late applications and ruled in favor of the appellant, granting consequential relief. en-us Thu, 28 Feb 2008 00:00:00 +0530 Mon, 01 Oct 2012 16:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124552 The Tribunal overturned the Commissioner (Appeals)' decision to deny Modvat credit to the appellant due to late filing of subsidiary certificates. The Tribunal held that as long as the certificates covered the inputs and there were no other allegations against the inputs, the appellant should not be denied credit solely based on late filing. The Tribunal emphasized that the Superintendent should not have accepted late applications and ruled in favor of the appellant, granting consequential relief. Case-Laws Central Excise Thu, 28 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124552