https://www.taxtmi.com/caselaws?id=93839 Modvat credit could not be denied where IOC cash memos were supported by a certificate stating that the memos had been issued as duplicate copies for credit purposes. The objection that the memos did not themselves show their duplicate nature, and that the certificate was not produced with the RT-12 returns, was not raised in the memorandum of appeal. As the issuing manufacturer's authority to grant the certificate was also undisputed, the documents were treated as satisfying the Modvat requirements and the credit claim was accepted. en-us Mon, 04 Sep 2000 00:00:00 +0530 Thu, 17 Nov 2011 12:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93839 Modvat credit could not be denied where IOC cash memos were supported by a certificate stating that the memos had been issued as duplicate copies for credit purposes. The objection that the memos did not themselves show their duplicate nature, and that the certificate was not produced with the RT-12 returns, was not raised in the memorandum of appeal. As the issuing manufacturer's authority to grant the certificate was also undisputed, the documents were treated as satisfying the Modvat requirements and the credit claim was accepted. Case-Laws Central Excise Mon, 04 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93839