https://www.taxtmi.com/caselaws?id=51757 The Tribunal upheld the decision of the Commissioner (Appeals) allowing the respondents to avail Modvat credit based on invoices marked "Not for sale." The Revenue's appeal was dismissed as the Tribunal found that the invoices met the requirements set by the Central Board of Excise and Customs, and previous decisions favored the assessee. The Tribunal emphasized that the duty paid nature of the goods was not in question, leading to the rejection of the Revenue's arguments against the eligibility for Modvat credit. en-us Fri, 13 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51757 The Tribunal upheld the decision of the Commissioner (Appeals) allowing the respondents to avail Modvat credit based on invoices marked "Not for sale." The Revenue's appeal was dismissed as the Tribunal found that the invoices met the requirements set by the Central Board of Excise and Customs, and previous decisions favored the assessee. The Tribunal emphasized that the duty paid nature of the goods was not in question, leading to the rejection of the Revenue's arguments against the eligibility for Modvat credit. Case-Laws Central Excise Fri, 13 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51757