https://www.taxtmi.com/caselaws?id=98287 A challan containing the particulars required under Rule 52A of the Central Excise Rules, 1944 can be treated as an invoice for Modvat credit where the Explanation to Rule 52A covers an assessee's own document used for sale or removal of excisable goods. The document was found to include all necessary statutory details, so it fell within the ambit of an invoice or gate pass for Modvat purposes. On that basis, the disallowance of credit was unsustainable and the challan was accepted as a valid supporting document. en-us Wed, 31 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:41:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98287 A challan containing the particulars required under Rule 52A of the Central Excise Rules, 1944 can be treated as an invoice for Modvat credit where the Explanation to Rule 52A covers an assessee's own document used for sale or removal of excisable goods. The document was found to include all necessary statutory details, so it fell within the ambit of an invoice or gate pass for Modvat purposes. On that basis, the disallowance of credit was unsustainable and the challan was accepted as a valid supporting document. Case-Laws Central Excise Wed, 31 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98287