https://www.taxtmi.com/caselaws?id=188361 The Tribunal ruled in favor of the appellant on both issues presented in the case. Regarding the Modvat credit matter, the Tribunal upheld the appellant's position that credit taken against original copies of invoices was permissible, especially when duplicate copies were unavailable due to actions by revenue authorities. On the entitlement to interest on excise duty refunded for exported goods, the Tribunal agreed with the appellant that interest should accrue from the date of filing the claim, citing precedent to support this decision. The Tribunal also clarified rules on Cenvat credit and interest adjustments, ultimately setting aside the impugned order and allowing both appeals in favor of the appellant. en-us Fri, 08 Jun 2007 00:00:00 +0530 Mon, 28 Nov 2016 12:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188361 The Tribunal ruled in favor of the appellant on both issues presented in the case. Regarding the Modvat credit matter, the Tribunal upheld the appellant's position that credit taken against original copies of invoices was permissible, especially when duplicate copies were unavailable due to actions by revenue authorities. On the entitlement to interest on excise duty refunded for exported goods, the Tribunal agreed with the appellant that interest should accrue from the date of filing the claim, citing precedent to support this decision. The Tribunal also clarified rules on Cenvat credit and interest adjustments, ultimately setting aside the impugned order and allowing both appeals in favor of the appellant. Case-Laws Central Excise Fri, 08 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188361