Mangalore Chemicals & Fertilisers ... vs Deputy Commissioner Of Commercial ... on 2 August, 1991
1. Mangalore Chemicals & Fertilisers Ltd. v. Deputy Commissioner, 1991 (55) E.L.T. 437 (S.C.);
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1 - 6 of 6 (0.25 seconds)Collector Of Central Excise And Customs vs Amal Rasayan Ltd. on 13 May, 1993
Further, she also relied on the Tribunal decision in Collector of Central Excise v. Amal Rasayan Limited, 1993 (68) E.L.T. 446 in which it was held that the vital question is the receipt of the inputs and their use for the manufacture of the final product. Where these two conditions are satisfied the manufacturer's right to claim Modvat credit is fully satisfied and cannot be denied for any lapse in relation to any procedural matter like production of documents.
Central Excise Tariff Act, 1985
Eicher Tractors Ltd. vs Collector Of Central Excise on 18 March, 1996
In the case of Eicher Tractors v. Collector of Central Excise, supra, it was held that a mistake in writing the correct name of the appellants in the gate passes, being an error of a technical nature, should not be made a ground for denying Modvat credit.
Beepee Coating Ltd. vs Commissioner Of C. Ex. And Customs on 21 May, 1996
In Beepee Coatings Limited, supra, the Tribunal had held that Modvat credit cannot be denied where inputs are received along with manufacturers' invoices showing sale to some traders and subsequently when invoices from such Traders are produced credit cannot be denied since co-relation to goods is fully established.
Usha Associates vs Collector Of C. Excise And Customs on 1 January, 1993
5. Usha Associates v. CCE & C, Vadodara, 1995 (78) E.L.T. 512 (T);
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