https://www.taxtmi.com/caselaws?id=94512 Modvat credit could not be denied merely because the claim was based on a xerox copy of the depot invoice, where the inputs were duty paid, supported by the manufacturer's copy and endorsed in RG 23A Part II. The Tribunal accepted that there was substantial compliance with Rule 57G and that the inputs were used in or in relation to manufacture, so the document was not invalid or misused for credit purposes. Notification No. 15/94-C.E. (N.T.) reinforced this position. The credit was therefore admissible and the departmental appeal failed. en-us Wed, 05 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 11:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94512 Modvat credit could not be denied merely because the claim was based on a xerox copy of the depot invoice, where the inputs were duty paid, supported by the manufacturer's copy and endorsed in RG 23A Part II. The Tribunal accepted that there was substantial compliance with Rule 57G and that the inputs were used in or in relation to manufacture, so the document was not invalid or misused for credit purposes. Notification No. 15/94-C.E. (N.T.) reinforced this position. The credit was therefore admissible and the departmental appeal failed. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94512