https://www.taxtmi.com/caselaws?id=54951 The Tribunal affirmed the decision in favor of M/s. Chemplast Sanmar Limited regarding the validity of Modvat credit based on consignee information in invoices. The Tribunal held that input credit cannot be denied solely based on invoices showing another unit as the consignee, as long as there is no dispute regarding the receipt and utilization of the input in the credit-taking unit's final product manufacture. The decision was based on precedent and dismissed the Revenue's appeal. en-us Mon, 03 Oct 2005 00:00:00 +0530 Wed, 17 Jul 2019 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54951 The Tribunal affirmed the decision in favor of M/s. Chemplast Sanmar Limited regarding the validity of Modvat credit based on consignee information in invoices. The Tribunal held that input credit cannot be denied solely based on invoices showing another unit as the consignee, as long as there is no dispute regarding the receipt and utilization of the input in the credit-taking unit's final product manufacture. The decision was based on precedent and dismissed the Revenue's appeal. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54951