https://www.taxtmi.com/caselaws?id=48143 The High Court dismissed the appeal by the appellant-revenue, upholding the Tribunal's decision regarding Modvat credit rules. The Court found that the Tribunal's decision was justified as the goods received were accompanied by duty paid documents, and the recipient unit availed Modvat credit appropriately. The Court noted that no substantial question of law arose as the assessment of the recipient unit could not be disturbed without addressing the assessment of the supplier unit. Therefore, the Tribunal's decision was deemed appropriate, and the appeal was dismissed. en-us Fri, 07 Oct 2005 00:00:00 +0530 Mon, 02 Aug 2010 18:29:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48143 The High Court dismissed the appeal by the appellant-revenue, upholding the Tribunal's decision regarding Modvat credit rules. The Court found that the Tribunal's decision was justified as the goods received were accompanied by duty paid documents, and the recipient unit availed Modvat credit appropriately. The Court noted that no substantial question of law arose as the assessment of the recipient unit could not be disturbed without addressing the assessment of the supplier unit. Therefore, the Tribunal's decision was deemed appropriate, and the appeal was dismissed. Case-Laws Central Excise Fri, 07 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48143