https://www.taxtmi.com/caselaws?id=95524 Modvat credit was available only where the inputs were supported by the documents prescribed in Notification No. 198/86, such as a Gate Pass, AR-1, Bill of Entry, or another document specified by the Central Board of Excise and Customs evidencing duty payment. A certificate issued by the Range Superintendent was not treated as a substitute. The documentary condition in the proviso was mandatory, so the defect could not be treated as a mere procedural lapse, and credit was denied. en-us Wed, 04 Aug 1999 00:00:00 +0530 Tue, 13 Dec 2011 12:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95524 Modvat credit was available only where the inputs were supported by the documents prescribed in Notification No. 198/86, such as a Gate Pass, AR-1, Bill of Entry, or another document specified by the Central Board of Excise and Customs evidencing duty payment. A certificate issued by the Range Superintendent was not treated as a substitute. The documentary condition in the proviso was mandatory, so the defect could not be treated as a mere procedural lapse, and credit was denied. Case-Laws Central Excise Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95524