https://www.taxtmi.com/caselaws?id=89727 Modvat credit on invoices found defective for want of pre-authentication had to be reconsidered against the Board's transitional circular and the relaxed document requirements under the Central Excise Rules, 1944. The lower authority had not examined whether the invoices fell within the categories and conditions covered by Circular No. 76/76/94-CX, which was issued to address difficulties arising from the change in document requirements. The matter was remitted for de novo consideration on the credit claim. The separate claim relating to Invoice No. 42 was not pressed and remained rejected as upheld. en-us Sun, 27 Jul 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89727 Modvat credit on invoices found defective for want of pre-authentication had to be reconsidered against the Board's transitional circular and the relaxed document requirements under the Central Excise Rules, 1944. The lower authority had not examined whether the invoices fell within the categories and conditions covered by Circular No. 76/76/94-CX, which was issued to address difficulties arising from the change in document requirements. The matter was remitted for de novo consideration on the credit claim. The separate claim relating to Invoice No. 42 was not pressed and remained rejected as upheld. Case-Laws Central Excise Sun, 27 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89727