https://www.taxtmi.com/caselaws?id=97711 Modvat credit on aluminium ingots was treated as admissible where the dealer's invoice mentioned the commercial invoice particulars but those particulars could be traced to the duty-related invoice issued under Rule 52A, so the discrepancy was regarded as a mere misdescription and the condition in Notification No. 15/94-C.E. (N.T.) was satisfied. Credit was also allowed where the original duty paying documents were shown to have been filed with the RT-12 return, supported by the covering letter and document list, so the requirement under Rule 57G was held fulfilled. The document states that credit should not be denied when prescribed duty-paying particulars are substantially traceable through the records and the statutory return contains the relevant originals. en-us Wed, 13 Dec 2000 00:00:00 +0530 Tue, 17 Jan 2012 17:26:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97711 Modvat credit on aluminium ingots was treated as admissible where the dealer's invoice mentioned the commercial invoice particulars but those particulars could be traced to the duty-related invoice issued under Rule 52A, so the discrepancy was regarded as a mere misdescription and the condition in Notification No. 15/94-C.E. (N.T.) was satisfied. Credit was also allowed where the original duty paying documents were shown to have been filed with the RT-12 return, supported by the covering letter and document list, so the requirement under Rule 57G was held fulfilled. The document states that credit should not be denied when prescribed duty-paying particulars are substantially traceable through the records and the statutory return contains the relevant originals. Case-Laws Central Excise Wed, 13 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97711