CCE vs CEGAT and Anr.
Modvat Credit-Denial on technical ground-Modvat credit could not be denied to an assessee on a mere technical ground that the procedure prescribed for availment of credit had not been follow [LexDoc Id : 334578]
Mahamaya Agencies vs State of Tripura and Ors.
Value added tax-Rate of tax-A registration dealer of components and spare parts of motor vehicles was liable to pay vat at 4 per cent on sale of bearings, under a specific entry [LexDoc Id : 334357]