https://www.taxtmi.com/caselaws?id=108279 Modvat credit was treated as admissible where inputs originally cleared on Rule 52A invoices were later returned under the same invoices and used in manufacture of the final product. Rules 57A and 57F(1)(ii) were read together to permit the manufacturer to issue such invoices and claim credit, and the fact that the invoices had been issued by the assessee itself did not by itself bar credit. A departmental circular supported this view and was binding on departmental authorities. The notice did not rely on the time gap between clearance and re-credit as a ground for denial. en-us Thu, 26 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:28:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108279 Modvat credit was treated as admissible where inputs originally cleared on Rule 52A invoices were later returned under the same invoices and used in manufacture of the final product. Rules 57A and 57F(1)(ii) were read together to permit the manufacturer to issue such invoices and claim credit, and the fact that the invoices had been issued by the assessee itself did not by itself bar credit. A departmental circular supported this view and was binding on departmental authorities. The notice did not rely on the time gap between clearance and re-credit as a ground for denial. Case-Laws Central Excise Thu, 26 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108279