https://www.taxtmi.com/caselaws?id=245426 The Tribunal upheld the decisions of the original adjudicating authority and the Commissioner (Appeals) in favor of the respondents, who were denied Modvat credit by the Revenue due to discrepancies in vehicle numbers on invoices. The Tribunal emphasized the importance of focusing on the actual receipt and usage of inputs rather than minor discrepancies, leading to the rejection of the Revenue's appeal. The judgment highlighted that the respondents had taken reasonable steps to ensure receipt of duty-paid goods, and the lack of evidence from the Revenue to dispute this position resulted in the rejection of their appeal. en-us Tue, 29 May 2012 00:00:00 +0530 Sat, 29 Mar 2014 10:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245426 The Tribunal upheld the decisions of the original adjudicating authority and the Commissioner (Appeals) in favor of the respondents, who were denied Modvat credit by the Revenue due to discrepancies in vehicle numbers on invoices. The Tribunal emphasized the importance of focusing on the actual receipt and usage of inputs rather than minor discrepancies, leading to the rejection of the Revenue's appeal. The judgment highlighted that the respondents had taken reasonable steps to ensure receipt of duty-paid goods, and the lack of evidence from the Revenue to dispute this position resulted in the rejection of their appeal. Case-Laws Central Excise Tue, 29 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245426