https://www.taxtmi.com/caselaws?id=299429 The Tribunal set aside the impugned orders and allowed the appeals concerning the alleged availing of modvat credit on goods eligible for nil rate of duty under Notification 214/86. The Collector of Appeals remanded the case due to prima facie allegations of mis-declaration and suppression of facts, emphasizing the importance of procedural compliance and the interpretation of rules governing modvat credit for job workers. The Tribunal clarified that job workers can claim modvat credit if the Principal has not already taken credit on the goods, and procedural lapses should not lead to denial of credit if duty was paid and endorsed Bill of Entry covered the consignment. en-us Thu, 27 Mar 1997 00:00:00 +0530 Tue, 14 Dec 2021 14:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299429 The Tribunal set aside the impugned orders and allowed the appeals concerning the alleged availing of modvat credit on goods eligible for nil rate of duty under Notification 214/86. The Collector of Appeals remanded the case due to prima facie allegations of mis-declaration and suppression of facts, emphasizing the importance of procedural compliance and the interpretation of rules governing modvat credit for job workers. The Tribunal clarified that job workers can claim modvat credit if the Principal has not already taken credit on the goods, and procedural lapses should not lead to denial of credit if duty was paid and endorsed Bill of Entry covered the consignment. Case-Laws Central Excise Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299429