https://www.taxtmi.com/caselaws?id=94378 Modvat credit was held admissible where the inputs, though described differently by the supplier, fell under the same chapter heading or sub-heading and were covered by revised declarations filed within time; denial on the basis of nomenclature alone was unsustainable. Credit, however, was not allowable on the strength of an original invoice or a photocopy of an invoice because those were not valid duty-paying documents, and that part of the denial was sustained. As the assessee succeeded on the main credit issue, the penalty was set aside. en-us Thu, 15 Oct 1998 00:00:00 +0530 Fri, 25 Nov 2011 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94378 Modvat credit was held admissible where the inputs, though described differently by the supplier, fell under the same chapter heading or sub-heading and were covered by revised declarations filed within time; denial on the basis of nomenclature alone was unsustainable. Credit, however, was not allowable on the strength of an original invoice or a photocopy of an invoice because those were not valid duty-paying documents, and that part of the denial was sustained. As the assessee succeeded on the main credit issue, the penalty was set aside. Case-Laws Central Excise Thu, 15 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94378