https://www.taxtmi.com/caselaws?id=103764 Modvat credit was held inadmissible where it was claimed on the original invoice and a photocopy of the duplicate copy, because the prescribed documentary procedure was not followed and no rule permitted credit on a photocopy. The objection based on a non-registered dealer and the nature of the invoice could not be finally decided on the existing record, so that part of the order was remanded for fresh verification. Personal penalty was set aside because the legal position was unsettled when the credit was taken and the credit had not been utilised, making penal action unwarranted. en-us Wed, 07 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:42:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103764 Modvat credit was held inadmissible where it was claimed on the original invoice and a photocopy of the duplicate copy, because the prescribed documentary procedure was not followed and no rule permitted credit on a photocopy. The objection based on a non-registered dealer and the nature of the invoice could not be finally decided on the existing record, so that part of the order was remanded for fresh verification. Personal penalty was set aside because the legal position was unsettled when the credit was taken and the credit had not been utilised, making penal action unwarranted. Case-Laws Central Excise Wed, 07 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103764