https://www.taxtmi.com/caselaws?id=105542 Modvat credit on capital goods under Rule 57Q required fresh scrutiny in light of later decisions, so the earlier denial was remanded for de novo consideration. Credit was also not to be denied merely for incomplete declaration particulars under Rule 57T, and the related invoice issue was remanded for verification. By contrast, credit was sustained as denied where only photocopies or original invoices were produced without proof of lost duplicates, or where invoices were not endorsed in favour of the assessee. A clerical error in the invoice place-name was treated as non-substantive, credit was allowed on that basis, and penalty was deleted for want of mala fide intention. en-us Thu, 29 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105542 Modvat credit on capital goods under Rule 57Q required fresh scrutiny in light of later decisions, so the earlier denial was remanded for de novo consideration. Credit was also not to be denied merely for incomplete declaration particulars under Rule 57T, and the related invoice issue was remanded for verification. By contrast, credit was sustained as denied where only photocopies or original invoices were produced without proof of lost duplicates, or where invoices were not endorsed in favour of the assessee. A clerical error in the invoice place-name was treated as non-substantive, credit was allowed on that basis, and penalty was deleted for want of mala fide intention. Case-Laws Central Excise Thu, 29 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105542