https://www.taxtmi.com/caselaws?id=108757 AR IA issued by a 100% export oriented unit, together with the accompanying commercial invoice, was treated as capable of constituting valid Modvat documents where the documents contained the particulars required under the applicable rules and notification. Rule 100D contemplated clearance through AR IA, Rule 100E later recognised a modvatable document, and Notification No. 15/94-C.E. (N.T.) allowed factory invoices containing the prescribed particulars. Because the lower authority had not examined the documents on merits, the matter was remanded to the Assistant Commissioner for verification and fresh decision on Modvat credit eligibility. en-us Thu, 14 Nov 2002 00:00:00 +0530 Tue, 03 Apr 2012 17:17:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108757 AR IA issued by a 100% export oriented unit, together with the accompanying commercial invoice, was treated as capable of constituting valid Modvat documents where the documents contained the particulars required under the applicable rules and notification. Rule 100D contemplated clearance through AR IA, Rule 100E later recognised a modvatable document, and Notification No. 15/94-C.E. (N.T.) allowed factory invoices containing the prescribed particulars. Because the lower authority had not examined the documents on merits, the matter was remanded to the Assistant Commissioner for verification and fresh decision on Modvat credit eligibility. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108757