https://www.taxtmi.com/caselaws?id=93331 Returned goods supported only by the original sale invoice did not satisfy Modvat documentation where the buyers were outside the Modvat regime. The Tribunal treated the prescribed document requirement as substantive, because without a proper Modvat document the authorities could not verify or control the movement of returned goods. It also distinguished the cited precedents on the basis that they arose on different facts and did not address the relevant Modvat requirements. On that footing, the proposed questions were treated as substantial questions of law fit for reference. en-us Tue, 16 Feb 1999 00:00:00 +0530 Wed, 09 Nov 2011 18:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93331 Returned goods supported only by the original sale invoice did not satisfy Modvat documentation where the buyers were outside the Modvat regime. The Tribunal treated the prescribed document requirement as substantive, because without a proper Modvat document the authorities could not verify or control the movement of returned goods. It also distinguished the cited precedents on the basis that they arose on different facts and did not address the relevant Modvat requirements. On that footing, the proposed questions were treated as substantial questions of law fit for reference. Case-Laws Central Excise Tue, 16 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93331