https://www.taxtmi.com/caselaws?id=51764 The Appellate Tribunal CEGAT, Kolkata upheld the disallowance of Modvat credit to the appellants amounting to Rs. 36,383 due to availing credit without receiving actual inputs, based solely on invoices from the second stage dealer, M/s. Joshi Enterprises. The Tribunal found that the transactions were merely on paper without the physical movement of goods, as revealed by statements from the dealer. Despite the appellant's arguments on limitation and denial of credit based on vehicle numbers on invoices, the Tribunal dismissed the appeal, affirming the Commissioner (Appeals)' decision to overturn lower authorities' orders. en-us Thu, 17 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 11:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51764 The Appellate Tribunal CEGAT, Kolkata upheld the disallowance of Modvat credit to the appellants amounting to Rs. 36,383 due to availing credit without receiving actual inputs, based solely on invoices from the second stage dealer, M/s. Joshi Enterprises. The Tribunal found that the transactions were merely on paper without the physical movement of goods, as revealed by statements from the dealer. Despite the appellant's arguments on limitation and denial of credit based on vehicle numbers on invoices, the Tribunal dismissed the appeal, affirming the Commissioner (Appeals)' decision to overturn lower authorities' orders. Case-Laws Central Excise Thu, 17 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51764