https://www.taxtmi.com/caselaws?id=337067 The Tribunal allowed the appeal, overturning the denial of MODVAT credit amounting to &8377; 7,46,962/- due to discrepancies in marking on the invoices. It held that denying credit solely based on incorrect marking, without substantial duty or input discrepancies, was unjustified. The Tribunal emphasized that minor marking discrepancies should not invalidate credit, especially when document validity is not in doubt. It ruled that issues beyond those raised in the show-cause notice cannot be used to deny credit, highlighting the need to adhere strictly to original allegations when assessing credit eligibility. en-us Fri, 02 Dec 2016 00:00:00 +0530 Tue, 03 Jan 2017 10:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337067 The Tribunal allowed the appeal, overturning the denial of MODVAT credit amounting to &8377; 7,46,962/- due to discrepancies in marking on the invoices. It held that denying credit solely based on incorrect marking, without substantial duty or input discrepancies, was unjustified. The Tribunal emphasized that minor marking discrepancies should not invalidate credit, especially when document validity is not in doubt. It ruled that issues beyond those raised in the show-cause notice cannot be used to deny credit, highlighting the need to adhere strictly to original allegations when assessing credit eligibility. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337067