https://www.taxtmi.com/caselaws?id=103979 Modvat credit was held admissible where invoice corrections did not affect the duty-paid character of the goods and a jurisdictional certificate showed the export-clearance endorsement was to be treated as omitted, so the document was treated as a home-clearance invoice. Credit also could not be denied merely because the invoice carried a rubber-stamped or computer-printed serial number instead of a preprinted one. However, steel bars and rods used as structural material in civil foundation work were not parts, components or accessories of machinery and, having become part of immovable property, were not capital goods under Rule 57Q; credit on that item was disallowed. en-us Mon, 04 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 12:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103979 Modvat credit was held admissible where invoice corrections did not affect the duty-paid character of the goods and a jurisdictional certificate showed the export-clearance endorsement was to be treated as omitted, so the document was treated as a home-clearance invoice. Credit also could not be denied merely because the invoice carried a rubber-stamped or computer-printed serial number instead of a preprinted one. However, steel bars and rods used as structural material in civil foundation work were not parts, components or accessories of machinery and, having become part of immovable property, were not capital goods under Rule 57Q; credit on that item was disallowed. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103979