https://www.taxtmi.com/caselaws?id=98846 Modvat credit was upheld on N. Paraffin BP, Halpasol, Ensis N oil, Motorol copyrite and a carbide slot cutter because the Revenue failed to show why the earlier appellate order relied on by the lower authority was wrong or inapplicable. Credit was also sustained on invoices issued by the Indian Oil Corporation, Chandigarh depot, since their yellow colour and absence of the preprinted words "Duplicate for Modvat" did not, in the face of existing Tribunal precedent, disqualify them as valid documents. The Revenue's challenge therefore failed on both issues and the allowance of credit was sustained in full. en-us Thu, 17 Feb 2000 00:00:00 +0530 Tue, 24 Jan 2012 12:34:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98846 Modvat credit was upheld on N. Paraffin BP, Halpasol, Ensis N oil, Motorol copyrite and a carbide slot cutter because the Revenue failed to show why the earlier appellate order relied on by the lower authority was wrong or inapplicable. Credit was also sustained on invoices issued by the Indian Oil Corporation, Chandigarh depot, since their yellow colour and absence of the preprinted words "Duplicate for Modvat" did not, in the face of existing Tribunal precedent, disqualify them as valid documents. The Revenue's challenge therefore failed on both issues and the allowance of credit was sustained in full. Case-Laws Central Excise Thu, 17 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98846