https://www.taxtmi.com/caselaws?id=86904 Modvat credit was treated as prima facie sustainable where the invoice contained sufficient traceability to the supplier and stock yard, and the omission to state supplier or manufacturer particulars separately was regarded as a technical defect rather than a fatal one when receipt and use of inputs were undisputed. For export-linked duty relief, proof of export was required through AR 4 under the applicable excise rule, and absence of that document justified only partial interim relief pending final hearing. The interim effect was that pre-deposit was waived for the Modvat issue, while the export duty demand remained subject to a directed deposit, with penalty relief tied to compliance. en-us Mon, 14 Jul 1997 00:00:00 +0530 Tue, 30 Aug 2011 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86904 Modvat credit was treated as prima facie sustainable where the invoice contained sufficient traceability to the supplier and stock yard, and the omission to state supplier or manufacturer particulars separately was regarded as a technical defect rather than a fatal one when receipt and use of inputs were undisputed. For export-linked duty relief, proof of export was required through AR 4 under the applicable excise rule, and absence of that document justified only partial interim relief pending final hearing. The interim effect was that pre-deposit was waived for the Modvat issue, while the export duty demand remained subject to a directed deposit, with penalty relief tied to compliance. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86904