Dismissed
Commissioner, Cec Jalandhar v. M/S Jct (Sfd ) Ltd. Hoshiarpur
Punjab & Haryana HCCEA/16/2005
Case brief
AI extract
What is this about?
The Punjab and Haryana High Court dismissed the Commissioner of Central Excise's appeal against the Customs, Excise & Service Tax Appellate Tribunal. The tribunal had incorrectly denied the petitioner Modvat credit where the duplicate invoice was lost in transit, provided there was no fraud and no revenue loss.
What did the court decide?
Appeal dismissed; Tribunal's order dated 30.6.2004 remains unchallenged.