https://www.taxtmi.com/caselaws?id=98423 During the Modvat transition, delivery challans issued after 1-4-1994 in the old gate-pass format could still be treated as valid duty-paying documents for LSHS, where they corresponded to the post-amendment transport document regime under Rule 57H and related circulars. Credit on sulphuric acid was not available on endorsed manufacturer invoices issued after 1-4-1994, and dealer invoices issued only after credit had already been taken were also unacceptable because the required duty-paying documents were not in existence at the time of credit. The matter therefore turned on transitional document validity and the timing of receipt of proper invoices. en-us Thu, 11 Jan 2001 00:00:00 +0530 Fri, 20 Jan 2012 15:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98423 During the Modvat transition, delivery challans issued after 1-4-1994 in the old gate-pass format could still be treated as valid duty-paying documents for LSHS, where they corresponded to the post-amendment transport document regime under Rule 57H and related circulars. Credit on sulphuric acid was not available on endorsed manufacturer invoices issued after 1-4-1994, and dealer invoices issued only after credit had already been taken were also unacceptable because the required duty-paying documents were not in existence at the time of credit. The matter therefore turned on transitional document validity and the timing of receipt of proper invoices. Case-Laws Central Excise Thu, 11 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98423