Goods used as input qualify for MODVAT credit, Irrespective of name on Bill of Entry

Khandelwal Laboratories P Ltd Vs Commissioner of CGST & CE (CESTAT Mumbai)

The Khandelwal Laboratories P Ltd Vs Commissioner of CGST & CE case marked a significant decision by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Mumbai. The tribunal ruled in favor of the appellant, asserting that for MODVAT credit under Rule 57A of Central Excise Rules, 1944, what mattered was whether the inputs were duty paid, not whether the bills of entry were in the name of the person claiming the credit.

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