https://www.taxtmi.com/caselaws?id=89227 Modvat credit on excisable goods was treated as dependent on compliance with the prescribed transfer procedure and valid documentation. An invoice issued under Rule 57A ceased to serve as the required document after the goods reached the intended unit, and any subsequent movement to another unit had to follow Rule 57F through a fresh and valid document. The requirement was considered substantive because it protected revenue and enabled verification of duty-paid character. In the absence of a fresh invoice and compliance with the prescribed procedure, credit on an endorsed invoice basis was not admissible. en-us Wed, 15 Oct 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89227 Modvat credit on excisable goods was treated as dependent on compliance with the prescribed transfer procedure and valid documentation. An invoice issued under Rule 57A ceased to serve as the required document after the goods reached the intended unit, and any subsequent movement to another unit had to follow Rule 57F through a fresh and valid document. The requirement was considered substantive because it protected revenue and enabled verification of duty-paid character. In the absence of a fresh invoice and compliance with the prescribed procedure, credit on an endorsed invoice basis was not admissible. Case-Laws Central Excise Wed, 15 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89227