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Central Excise - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

There is no reason to deny the credit taken on a triplicate copy ...


Credit on Triplicate Bill of Entry Allowed; MODVAT Rules Do Not Require Original or Duplicate.

July 12, 2016

Case Laws     Central Excise     AT

There is no reason to deny the credit taken on a triplicate copy of the bill of entry when the connected provision in the MODVAT rules refers merely to ‘bill of entry’. Thus, disallowance is without any basis and is set aside. - AT

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