https://www.taxtmi.com/caselaws?id=91447 Modvat credit was allowable only on documents prescribed as valid under Rule 57G at the relevant time, so an invoice issued under Rule 100E could not support credit before its later recognition by notification. Subsequent inclusion of that invoice type did not cure an earlier irregular availment, even if the inputs were received and used in manufacture. Taking credit on a non-prescribed duty-paying document was a contravention of the rules, so the credit had to be reversed and the penalty for wrongful availment was sustained. en-us Thu, 27 May 1999 00:00:00 +0530 Tue, 18 Oct 2011 10:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91447 Modvat credit was allowable only on documents prescribed as valid under Rule 57G at the relevant time, so an invoice issued under Rule 100E could not support credit before its later recognition by notification. Subsequent inclusion of that invoice type did not cure an earlier irregular availment, even if the inputs were received and used in manufacture. Taking credit on a non-prescribed duty-paying document was a contravention of the rules, so the credit had to be reversed and the penalty for wrongful availment was sustained. Case-Laws Central Excise Thu, 27 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91447