https://www.taxtmi.com/caselaws?id=86478 Modvat credit was not allowed where the supporting certificate had already been de-recognized as a prescribed document, so the claim of Rs. 1,759 was rejected. Where credit of Rs. 7,491 was denied only because the officer's power to accept an alternative document was conferred later, that approach was unsustainable: an existing administrative discretion could be exercised in a pending matter, and the bar against retrospectivity did not apply to such procedural adjudication. The denial was set aside and the matter remanded for fresh consideration. en-us Fri, 09 Aug 1996 00:00:00 +0530 Thu, 25 Aug 2011 11:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86478 Modvat credit was not allowed where the supporting certificate had already been de-recognized as a prescribed document, so the claim of Rs. 1,759 was rejected. Where credit of Rs. 7,491 was denied only because the officer's power to accept an alternative document was conferred later, that approach was unsustainable: an existing administrative discretion could be exercised in a pending matter, and the bar against retrospectivity did not apply to such procedural adjudication. The denial was set aside and the matter remanded for fresh consideration. Case-Laws Central Excise Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86478