https://www.taxtmi.com/caselaws?id=126330 The Tribunal allowed the appeal, setting aside the order denying Modvat credit to the Appellant, a footwear manufacturer, based on procedural lapses in invoices. The Tribunal determined that the Appellant had received goods from the dealer, and the invoices were duplicates. It considered certificates from the dealer providing transport details, concluding that denial of credit for procedural lapses was unwarranted. The Assistant Commissioner's decision dropping proceedings was upheld, emphasizing that procedural formalities should not hinder Modvat credit claims. en-us Fri, 24 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 16:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126330 The Tribunal allowed the appeal, setting aside the order denying Modvat credit to the Appellant, a footwear manufacturer, based on procedural lapses in invoices. The Tribunal determined that the Appellant had received goods from the dealer, and the invoices were duplicates. It considered certificates from the dealer providing transport details, concluding that denial of credit for procedural lapses was unwarranted. The Assistant Commissioner's decision dropping proceedings was upheld, emphasizing that procedural formalities should not hinder Modvat credit claims. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126330