https://www.taxtmi.com/caselaws?id=103650 Public Sector Undertaking-issued certificates or invoices may serve as valid duty-paying documents for Modvat credit when the defect is curable and the documents sufficiently evidence duty payment. The commentary also states that the item examined fell within the definition of capital goods and was therefore eligible for Modvat credit. en-us Fri, 07 Sep 2001 00:00:00 +0530 Fri, 24 Feb 2012 11:44:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103650 Public Sector Undertaking-issued certificates or invoices may serve as valid duty-paying documents for Modvat credit when the defect is curable and the documents sufficiently evidence duty payment. The commentary also states that the item examined fell within the definition of capital goods and was therefore eligible for Modvat credit. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103650