https://www.taxtmi.com/caselaws?id=93243 During the relevant period, Modvat credit on capital goods was available on the basis of the original invoice under Rule 57T, and the later documentary requirement linked to Rules 57G and 52A had not yet been incorporated. Notification No. 23/94 introduced a new procedural framework and could not operate retrospectively to impose a duplicate-invoice requirement on credit already validly availed after verification and certification by the Superintendent. The earlier Tribunal view that the original invoice was sufficient was followed, and the denial of credit was held unsustainable, with relief granted to the assessee. en-us Thu, 30 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 12:49:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93243 During the relevant period, Modvat credit on capital goods was available on the basis of the original invoice under Rule 57T, and the later documentary requirement linked to Rules 57G and 52A had not yet been incorporated. Notification No. 23/94 introduced a new procedural framework and could not operate retrospectively to impose a duplicate-invoice requirement on credit already validly availed after verification and certification by the Superintendent. The earlier Tribunal view that the original invoice was sufficient was followed, and the denial of credit was held unsustainable, with relief granted to the assessee. Case-Laws Central Excise Thu, 30 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93243