https://www.taxtmi.com/caselaws?id=89924 A certificate issued by MMTC, read with the matching delivery challan, was sufficient to establish entitlement to Modvat credit because the two documents together disclosed the quantity sold, the relevant Bill of Entry, and the countervailing duty paid on the parent consignment. The facility under Notification No. 16/94-C.E. (N.T.) was unavailable since the certificate was not issued before 1-4-1994, but the combined documents satisfied the requirements of Notification No. 15/94-C.E. (N.T.). Reference to the later Board circular was unnecessary because entitlement was already made out on the record. en-us Wed, 18 Nov 1998 00:00:00 +0530 Fri, 30 Sep 2011 15:39:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89924 A certificate issued by MMTC, read with the matching delivery challan, was sufficient to establish entitlement to Modvat credit because the two documents together disclosed the quantity sold, the relevant Bill of Entry, and the countervailing duty paid on the parent consignment. The facility under Notification No. 16/94-C.E. (N.T.) was unavailable since the certificate was not issued before 1-4-1994, but the combined documents satisfied the requirements of Notification No. 15/94-C.E. (N.T.). Reference to the later Board circular was unnecessary because entitlement was already made out on the record. Case-Laws Central Excise Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89924