https://www.taxtmi.com/caselaws?id=89041 Modvat credit was treated as admissible where endorsed Bills of Entry and transporter-copy invoices sufficiently identified the goods, and where defects in records were only clerical or unsupported by the evidence. Installation certificate submission was accepted as already made, and the authority could not rely on a new ground outside the show-cause notice. By contrast, credit was not allowed where it rested on a Xerox copy of an invoice or on a liquor ammonia entry made before the invoice date, as those defects went to the validity of the supporting document and entry itself. en-us Wed, 06 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 10:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89041 Modvat credit was treated as admissible where endorsed Bills of Entry and transporter-copy invoices sufficiently identified the goods, and where defects in records were only clerical or unsupported by the evidence. Installation certificate submission was accepted as already made, and the authority could not rely on a new ground outside the show-cause notice. By contrast, credit was not allowed where it rested on a Xerox copy of an invoice or on a liquor ammonia entry made before the invoice date, as those defects went to the validity of the supporting document and entry itself. Case-Laws Central Excise Wed, 06 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89041