https://www.taxtmi.com/caselaws?id=92892 Certificates issued by Hindustan Copper Ltd. were treated as valid duty paying documents for Modvat credit under Rule 57G. On that basis, credit was held admissible where inputs were purchased from that undertaking, and the disallowance of credit and penalty could not be sustained. The contrary Revenue reliance was distinguished because the cited decision had not recorded a final finding and had proceeded in the context of conflicting trade notices. en-us Mon, 22 Jun 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92892 Certificates issued by Hindustan Copper Ltd. were treated as valid duty paying documents for Modvat credit under Rule 57G. On that basis, credit was held admissible where inputs were purchased from that undertaking, and the disallowance of credit and penalty could not be sustained. The contrary Revenue reliance was distinguished because the cited decision had not recorded a final finding and had proceeded in the context of conflicting trade notices. Case-Laws Central Excise Mon, 22 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92892