https://www.taxtmi.com/caselaws?id=100233 Modvat credit was not available on the original invoice where the duplicate copy had been lost and prior satisfaction of the Assistant Commissioner had not been obtained, because the prescribed procedural condition was not met. Polyurethane sheet used as construction material for insulation of a storage room was also held not to qualify as capital goods for Modvat purposes, since it was not goods used in manufacture. On both issues, the document concludes that the credit claims failed on merits and were not admissible. en-us Mon, 06 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100233 Modvat credit was not available on the original invoice where the duplicate copy had been lost and prior satisfaction of the Assistant Commissioner had not been obtained, because the prescribed procedural condition was not met. Polyurethane sheet used as construction material for insulation of a storage room was also held not to qualify as capital goods for Modvat purposes, since it was not goods used in manufacture. On both issues, the document concludes that the credit claims failed on merits and were not admissible. Case-Laws Central Excise Mon, 06 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100233