Qamar Steel Tubes (P) Ltd. vs Customs, Excise and Gold (Control)
Modvat credit: Credit claimed on the basis of original copy-No plea raised that duplicate copy lost in transit-The applicant had claimed the modvat credit on the basis of the original copy of invoice and not on the basis of the duplicate copy i.e. transporter’s [LexDoc Id : 387096]
Mandhana Dyeing vs UOI
Interpretation of tax statutes: Legislative intention-Resort to any interpretative process to unfold the legislative intent-Resort to any interpretative process to unfold the legislative intent became impermissible as long as there was no ambiguity in the statutory language [LexDoc Id : 381118]
