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Cenvat/MODVAT Credit Allowed Despite Missing Duty Details; Eligibility Conditions of 1992 & 1994 Notifications Met.
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....Cenvat / MODVAT Credit - Duty paying documents - Duty paid by Railway on scrap - document do not indicate the rate and amount of duty paid on the scrap/inputs at the time of clearance/sale by the Railways - appellant satisfies all the eligibility conditions contained in notifications dated 13.07.1992 and 01.03.1994 for availing the deemed MODVAT credit - credit allowed - SC....
TaxTMI
TaxTMI