https://www.taxtmi.com/caselaws?id=100980 Modvat credit on phosphoric acid could not be extended to 31-12-1990 in proceedings confined to the declaration filed on 10-8-1993. The earlier claim was unsupported by documentary evidence before the adjudicating authority and had not been properly raised, so granting credit for that period would have gone beyond the scope of the notice and appeal. Entitlement to credit also depended on compliance with the statutory conditions, including receipt of duty-paid inputs and prescribed documents. On that basis, the claim for the earlier period was rejected and the appeal failed. en-us Thu, 03 Jan 2002 00:00:00 +0530 Wed, 08 Feb 2012 11:59:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100980 Modvat credit on phosphoric acid could not be extended to 31-12-1990 in proceedings confined to the declaration filed on 10-8-1993. The earlier claim was unsupported by documentary evidence before the adjudicating authority and had not been properly raised, so granting credit for that period would have gone beyond the scope of the notice and appeal. Entitlement to credit also depended on compliance with the statutory conditions, including receipt of duty-paid inputs and prescribed documents. On that basis, the claim for the earlier period was rejected and the appeal failed. Case-Laws Central Excise Thu, 03 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100980