https://www.taxtmi.com/caselaws?id=90061 Modvat credit could not be denied merely because prior permission of the Assistant Commissioner had not been obtained before re-crediting amounts earlier reversed. The substantive question was whether the supporting invoices were admissible duty-paying documents, and the record showed departmental and supplier verification indicating conformity with prescribed requirements, subject only to a minor discrepancy. The proper course was fresh examination of the invoices' authenticity and admissibility by the Assistant Commissioner before any final disallowance of credit. en-us Sat, 07 Feb 1998 00:00:00 +0530 Mon, 03 Oct 2011 12:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90061 Modvat credit could not be denied merely because prior permission of the Assistant Commissioner had not been obtained before re-crediting amounts earlier reversed. The substantive question was whether the supporting invoices were admissible duty-paying documents, and the record showed departmental and supplier verification indicating conformity with prescribed requirements, subject only to a minor discrepancy. The proper course was fresh examination of the invoices' authenticity and admissibility by the Assistant Commissioner before any final disallowance of credit. Case-Laws Central Excise Sat, 07 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90061