https://www.taxtmi.com/caselaws?id=348606 The case involved the appellant, a PVC pipe manufacturer, seeking Modvat credit under transitional provisions but faced challenges due to delayed stock declaration and procedural issues under Central Excise Rules. The Hon'ble Calcutta High Court upheld the Commissioner's dismissal of the appeal, emphasizing the importance of complying with procedural requirements and maintaining accurate documentation to establish entitlement to credits under the law. The case underscored the need for clarity in stock declaration, registration dates, and adherence to relevant rules for availing transitional credits. en-us Tue, 28 Feb 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348606 The case involved the appellant, a PVC pipe manufacturer, seeking Modvat credit under transitional provisions but faced challenges due to delayed stock declaration and procedural issues under Central Excise Rules. The Hon'ble Calcutta High Court upheld the Commissioner's dismissal of the appeal, emphasizing the importance of complying with procedural requirements and maintaining accurate documentation to establish entitlement to credits under the law. The case underscored the need for clarity in stock declaration, registration dates, and adherence to relevant rules for availing transitional credits. Case-Laws Central Excise Tue, 28 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348606