https://www.taxtmi.com/caselaws?id=103705 A refusal by the Assistant Commissioner to permit Modvat credit on the strength of the original invoice copy under Rule 57T(8) was treated as a quasi-judicial order with civil consequences because it directly affected the assessee's right to avail credit. The order was therefore appealable under Section 35 of the Central Excise Act, 1944. Where no appeal is filed against such refusal, the decision attains finality and binds the assessee. Credit taken without the required permission is unauthorised and liable to disallowance. en-us Wed, 10 Oct 2001 00:00:00 +0530 Fri, 24 Feb 2012 13:28:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103705 A refusal by the Assistant Commissioner to permit Modvat credit on the strength of the original invoice copy under Rule 57T(8) was treated as a quasi-judicial order with civil consequences because it directly affected the assessee's right to avail credit. The order was therefore appealable under Section 35 of the Central Excise Act, 1944. Where no appeal is filed against such refusal, the decision attains finality and binds the assessee. Credit taken without the required permission is unauthorised and liable to disallowance. Case-Laws Central Excise Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103705