https://www.taxtmi.com/caselaws?id=95268 Modvat credit cannot be denied merely because supporting documents are alleged not to contain the particulars required under Rule 52A where verification shows that the stated grounds for reversal do not exist. Proper examination of the invoices relied on in the show cause notice is essential. Objections raised for the first time at the appellate stage are not accepted. On these facts, reversal of the credit was unsustainable, and the appeal was resolved in favour of the appellant with costs. en-us Fri, 29 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 13:02:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95268 Modvat credit cannot be denied merely because supporting documents are alleged not to contain the particulars required under Rule 52A where verification shows that the stated grounds for reversal do not exist. Proper examination of the invoices relied on in the show cause notice is essential. Objections raised for the first time at the appellate stage are not accepted. On these facts, reversal of the credit was unsustainable, and the appeal was resolved in favour of the appellant with costs. Case-Laws Central Excise Fri, 29 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95268