https://www.taxtmi.com/caselaws?id=93498 Modvat credit was treated as available despite invoices not being pre-authenticated, because the defect was considered curable and not a sufficient ground for denial. Delay in filing the Rule 57G declaration was not, by itself, a bar to credit; the assessee was left to seek condonation before the adjudicating authority. Credit was also held admissible for packing and forwarding charges shown separately in the invoices, since those charges were not shown to be outside the assessable value of the inputs. The penalty was found excessive and reduced from Rs. 10,000 to Rs. 1,000. en-us Mon, 14 Feb 2000 00:00:00 +0530 Fri, 11 Nov 2011 18:09:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93498 Modvat credit was treated as available despite invoices not being pre-authenticated, because the defect was considered curable and not a sufficient ground for denial. Delay in filing the Rule 57G declaration was not, by itself, a bar to credit; the assessee was left to seek condonation before the adjudicating authority. Credit was also held admissible for packing and forwarding charges shown separately in the invoices, since those charges were not shown to be outside the assessable value of the inputs. The penalty was found excessive and reduced from Rs. 10,000 to Rs. 1,000. Case-Laws Central Excise Mon, 14 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93498