https://www.taxtmi.com/caselaws?id=93616 Modvat credit on capital goods may be denied where the prescribed intimation omits the date of receipt in the factory, as that particular is material under Rule 57T(2) and the prescribed format. Credit should not be rejected merely because a bill of entry names the head office when goods are directly received in the factory and applicable Board instructions support allowance. Nor should credit be denied on an unsupported objection over whether an invoice copy is original or duplicate. Penalty under Rule 173Q requires an independently sustainable statutory basis and cannot rest solely on an inadequately established revenue-loss premise. en-us Wed, 31 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 16:35:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93616 Modvat credit on capital goods may be denied where the prescribed intimation omits the date of receipt in the factory, as that particular is material under Rule 57T(2) and the prescribed format. Credit should not be rejected merely because a bill of entry names the head office when goods are directly received in the factory and applicable Board instructions support allowance. Nor should credit be denied on an unsupported objection over whether an invoice copy is original or duplicate. Penalty under Rule 173Q requires an independently sustainable statutory basis and cannot rest solely on an inadequately established revenue-loss premise. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93616