https://www.taxtmi.com/caselaws?id=521 The Appellate Tribunal CESTAT, KOLKATA dismissed the Department's appeal against the Commissioner (Appeals) order, which had allowed the Respondents' appeal regarding the denial of Modvat credit for the period 1996-97. The Tribunal found that the Department failed to prove fraudulent availing of the credit, emphasizing the requirements under Rule 57 GG(12)(b) for registered dealers to produce original invoices. As the Respondents possessed invoices from registered dealers following necessary procedures, the Tribunal upheld the Commissioner's decision, ruling in favor of the Respondents and settling the dispute. en-us Mon, 27 Mar 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=521 The Appellate Tribunal CESTAT, KOLKATA dismissed the Department's appeal against the Commissioner (Appeals) order, which had allowed the Respondents' appeal regarding the denial of Modvat credit for the period 1996-97. The Tribunal found that the Department failed to prove fraudulent availing of the credit, emphasizing the requirements under Rule 57 GG(12)(b) for registered dealers to produce original invoices. As the Respondents possessed invoices from registered dealers following necessary procedures, the Tribunal upheld the Commissioner's decision, ruling in favor of the Respondents and settling the dispute. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=521