https://www.taxtmi.com/caselaws?id=91626 Invoices issued from stock yards were not invoices under Rule 52A of the Central Excise Rules, 1944 because that rule applied to duplicate invoices issued by a manufacturer from a factory or warehouse and the statutory conditions were not met. The Board circular could not lawfully import Rule 52A requirements into Rule 57GG, as Rule 57GG(4) only permitted prescription of invoice particulars and did not authorise transplantation of another rule's substantive conditions; the later amendment confirmed that express provision was needed. In the absence of a valid statutory condition, denial of Modvat credit was unsustainable, and the assessee was entitled to credit. en-us Wed, 27 May 1998 00:00:00 +0530 Wed, 19 Oct 2011 17:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91626 Invoices issued from stock yards were not invoices under Rule 52A of the Central Excise Rules, 1944 because that rule applied to duplicate invoices issued by a manufacturer from a factory or warehouse and the statutory conditions were not met. The Board circular could not lawfully import Rule 52A requirements into Rule 57GG, as Rule 57GG(4) only permitted prescription of invoice particulars and did not authorise transplantation of another rule's substantive conditions; the later amendment confirmed that express provision was needed. In the absence of a valid statutory condition, denial of Modvat credit was unsustainable, and the assessee was entitled to credit. Case-Laws Central Excise Wed, 27 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91626