https://www.taxtmi.com/caselaws?id=53404 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the respondents in a case concerning Modvat credit eligibility for goods transferred between units of the same company and the validity of invoices lacking the "duplicate for transporter" inscription. The Tribunal held that endorsed invoices are acceptable for claiming Modvat credit in such inter-unit transfers where no sale occurs. Additionally, the presence of a rubber stamp with the required wording on invoices was deemed valid, leading to the dismissal of the Revenue's appeal. The decision affirmed the respondents' entitlement to claim Modvat credit based on the endorsed invoices, establishing precedence for similar cases. en-us Mon, 27 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:24:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53404 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the respondents in a case concerning Modvat credit eligibility for goods transferred between units of the same company and the validity of invoices lacking the "duplicate for transporter" inscription. The Tribunal held that endorsed invoices are acceptable for claiming Modvat credit in such inter-unit transfers where no sale occurs. Additionally, the presence of a rubber stamp with the required wording on invoices was deemed valid, leading to the dismissal of the Revenue's appeal. The decision affirmed the respondents' entitlement to claim Modvat credit based on the endorsed invoices, establishing precedence for similar cases. Case-Laws Central Excise Mon, 27 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53404