https://www.taxtmi.com/caselaws?id=87379 Under the Modvat regime, denial of credit could not rest solely on the absence of a duplicate invoice or on handwritten particulars where supporting records showed the relevant details; that claim required fresh factual verification and was remanded. Transformer was treated as admissible capital goods under Rule 57Q, with the later notification regarded as clarificatory and the assessee entitled to credit. Claims for Modvat credit on a personal computer in the Quality Control Room and a vacuum cleaner were not finally decided because the factual record was incomplete, so those items were also remanded for de novo consideration. en-us Fri, 01 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87379 Under the Modvat regime, denial of credit could not rest solely on the absence of a duplicate invoice or on handwritten particulars where supporting records showed the relevant details; that claim required fresh factual verification and was remanded. Transformer was treated as admissible capital goods under Rule 57Q, with the later notification regarded as clarificatory and the assessee entitled to credit. Claims for Modvat credit on a personal computer in the Quality Control Room and a vacuum cleaner were not finally decided because the factual record was incomplete, so those items were also remanded for de novo consideration. Case-Laws Central Excise Fri, 01 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87379