https://www.taxtmi.com/caselaws?id=97961 Modvat credit could not be denied merely because the returned goods were supported by an authenticated annexure rather than a document expressly listed under Rule 57G(2). The annexure recorded the description, quantity, value, duty rate and duty amount, and was authenticated by the Range Superintendent. On that basis, it satisfied the substance of the documentation requirements and fell within the wide definition of invoice in the explanation to Rule 52A, which covers an assessee's own or similar sale/removal document containing the required particulars. Credit on the returned goods was therefore allowed. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:52:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97961 Modvat credit could not be denied merely because the returned goods were supported by an authenticated annexure rather than a document expressly listed under Rule 57G(2). The annexure recorded the description, quantity, value, duty rate and duty amount, and was authenticated by the Range Superintendent. On that basis, it satisfied the substance of the documentation requirements and fell within the wide definition of invoice in the explanation to Rule 52A, which covers an assessee's own or similar sale/removal document containing the required particulars. Credit on the returned goods was therefore allowed. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97961