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    <title>2001 (8) TMI 136 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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    <description>The High Court dismissed the Revenue&#039;s reference petition, ruling that the respondent had provided sufficient information and that the assessable value was not a mandatory requirement for claiming Modvat credit under the relevant notification. The Court found that the show cause notice did not specify the necessary particulars for availing the credit and concluded that no legal provision mandated disclosing assessable values for Modvat credit eligibility.</description>
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    <pubDate>Thu, 30 Aug 2001 00:00:00 +0530</pubDate>
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      <description>The High Court dismissed the Revenue&#039;s reference petition, ruling that the respondent had provided sufficient information and that the assessable value was not a mandatory requirement for claiming Modvat credit under the relevant notification. The Court found that the show cause notice did not specify the necessary particulars for availing the credit and concluded that no legal provision mandated disclosing assessable values for Modvat credit eligibility.</description>
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      <pubDate>Thu, 30 Aug 2001 00:00:00 +0530</pubDate>
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