https://www.taxtmi.com/caselaws?id=751779 CESTAT Kolkata allowed the appeal regarding MODVAT Credit denial. The appellant availed credit based on challans-cum-invoices from SAIL stockyards that allegedly lacked duty payment details. The tribunal held that despite procedural lapses in documentation, substantive MODVAT Credit benefits cannot be denied when goods were duty-paid and received at factory premises for manufacturing. Since no dispute existed regarding duty payment by SAIL or goods receipt by appellant, and department should have pursued SAIL for any duty concerns, the credit disallowance was improper. The impugned order was set aside. en-us Wed, 24 Apr 2024 00:00:00 +0530 Thu, 25 Apr 2024 06:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751779 CESTAT Kolkata allowed the appeal regarding MODVAT Credit denial. The appellant availed credit based on challans-cum-invoices from SAIL stockyards that allegedly lacked duty payment details. The tribunal held that despite procedural lapses in documentation, substantive MODVAT Credit benefits cannot be denied when goods were duty-paid and received at factory premises for manufacturing. Since no dispute existed regarding duty payment by SAIL or goods receipt by appellant, and department should have pursued SAIL for any duty concerns, the credit disallowance was improper. The impugned order was set aside. Case-Laws Central Excise Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751779