https://www.taxtmi.com/caselaws?id=209118 Where goods are received only as a transit point and no modvat credit is intended to be passed on, the circular on RG23D entries does not require the registered person to make such entries or issue modvatable invoices. On those admitted facts, the procedural requirement was not attracted, so confiscation of the goods and penalty under Rule 209A could not be sustained. The tribunal therefore allowed the assessee's appeals, dismissed the Revenue's appeal, and granted consequential relief by setting aside the impugned order. en-us Wed, 16 Mar 2011 00:00:00 +0530 Tue, 30 Jul 2013 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209118 Where goods are received only as a transit point and no modvat credit is intended to be passed on, the circular on RG23D entries does not require the registered person to make such entries or issue modvatable invoices. On those admitted facts, the procedural requirement was not attracted, so confiscation of the goods and penalty under Rule 209A could not be sustained. The tribunal therefore allowed the assessee's appeals, dismissed the Revenue's appeal, and granted consequential relief by setting aside the impugned order. Case-Laws Central Excise Wed, 16 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209118