https://www.taxtmi.com/caselaws?id=89212 Modvat credit was confined to duty-paying documents that satisfied the specific requirements under Rule 57G(2). Certificates issued by a Maharashtra Government undertaking were not treated as proper duty-paying documents for this purpose, because the applicable trade notice accepted only certificates from SAIL and TISCO for indigenous inputs. Earlier procedure under Rule 56A(3) did not override the later, specific Modvat documentation requirements. The credit was therefore held inadmissible and the disallowance was upheld. en-us Tue, 19 Aug 1997 00:00:00 +0530 Sat, 24 Sep 2011 11:19:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89212 Modvat credit was confined to duty-paying documents that satisfied the specific requirements under Rule 57G(2). Certificates issued by a Maharashtra Government undertaking were not treated as proper duty-paying documents for this purpose, because the applicable trade notice accepted only certificates from SAIL and TISCO for indigenous inputs. Earlier procedure under Rule 56A(3) did not override the later, specific Modvat documentation requirements. The credit was therefore held inadmissible and the disallowance was upheld. Case-Laws Central Excise Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89212