https://www.taxtmi.com/caselaws?id=155615 The Tribunal upheld the Commissioner's decision to allow Modvat credit based on provisionally assessed bill of entry and rejected the Revenue's appeal. The Tribunal emphasized the lack of grounds for denying credit solely on the basis of provisional assessment and noted the absence of any provision in the relevant rules to support such denial. en-us Tue, 27 Apr 2010 00:00:00 +0530 Thu, 05 Sep 2013 17:49:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155615 The Tribunal upheld the Commissioner's decision to allow Modvat credit based on provisionally assessed bill of entry and rejected the Revenue's appeal. The Tribunal emphasized the lack of grounds for denying credit solely on the basis of provisional assessment and noted the absence of any provision in the relevant rules to support such denial. Case-Laws Central Excise Tue, 27 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155615