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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Denial of MODVAT Credit - split of consignment - Tribunal was ...


Tribunal Denies MODVAT Credit for Consignment Split Due to Rule 52A(4) Violation Using Invalid Photocopies.

August 21, 2014

Case Laws     Central Excise     HC

Denial of MODVAT Credit - split of consignment - Tribunal was correct in denying the Modvat Credit in respect of clearance made in violation of Rule 52A(4) based on photocopies of documents, which we hold is no document at all as per the Rules - HC

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