https://www.taxtmi.com/caselaws?id=98647 Deemed Modvat credit under Notification No. 58/97-C.E. was treated as admissible where the invoice contained a declaration that appropriate duty had been paid on the inputs, and the assessee supported that declaration with PLA records and TR-6 challans. The notification's evidentiary requirement was held to be met by contemporaneous payment records, even though a certificate from the jurisdictional Superintendent was not produced. The operative principle is that substantive compliance with the notification, backed by credible documentary proof of duty payment, satisfies the condition for credit and the denial of credit is unsustainable. en-us Mon, 20 Aug 2001 00:00:00 +0530 Sat, 21 Jan 2012 14:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98647 Deemed Modvat credit under Notification No. 58/97-C.E. was treated as admissible where the invoice contained a declaration that appropriate duty had been paid on the inputs, and the assessee supported that declaration with PLA records and TR-6 challans. The notification's evidentiary requirement was held to be met by contemporaneous payment records, even though a certificate from the jurisdictional Superintendent was not produced. The operative principle is that substantive compliance with the notification, backed by credible documentary proof of duty payment, satisfies the condition for credit and the denial of credit is unsustainable. Case-Laws Central Excise Mon, 20 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98647