https://www.taxtmi.com/caselaws?id=95418 Modvat credit issues concerning documentary proof and eligible inputs were referred to the Delhi High Court for authoritative determination. The Tribunal noted that credit on original invoices, in light of the rule requiring duplicate invoices and the limited exception where the duplicate is lost in transit, raises a question of law for reference. It also referred the validity of pre-1-4-1994 gate passes endorsed after that date as Modvat documents, given existing pending references on the same issue. A further reference was made on whether fire bricks used to line furnaces are parts of machines and therefore excluded from "inputs" under Rule 57A. The reference application was allowed and the record directed to be forwarded. en-us Fri, 19 Jan 2001 00:00:00 +0530 Mon, 12 Dec 2011 12:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95418 Modvat credit issues concerning documentary proof and eligible inputs were referred to the Delhi High Court for authoritative determination. The Tribunal noted that credit on original invoices, in light of the rule requiring duplicate invoices and the limited exception where the duplicate is lost in transit, raises a question of law for reference. It also referred the validity of pre-1-4-1994 gate passes endorsed after that date as Modvat documents, given existing pending references on the same issue. A further reference was made on whether fire bricks used to line furnaces are parts of machines and therefore excluded from "inputs" under Rule 57A. The reference application was allowed and the record directed to be forwarded. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95418