https://www.taxtmi.com/caselaws?id=109713 An invoice or certificate issued by a nominated public sector undertaking in March 1994 could be treated as a valid duty-paying document for Modvat credit where it evidenced payment of duty and served the same function as the prescribed form. The fact that Rule 52A invoices became operative only from 1-4-1994 was not decisive, because earlier executive instructions, later consolidated in Notification No. 16/94, had already recognised specified pre-1-4-1994 documents as Modvatable. The label of the document was therefore subordinate to its substance and purpose, provided it came from the nominated PSU and satisfied the notification. en-us Wed, 14 Oct 1998 00:00:00 +0530 Wed, 11 Apr 2012 15:03:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109713 An invoice or certificate issued by a nominated public sector undertaking in March 1994 could be treated as a valid duty-paying document for Modvat credit where it evidenced payment of duty and served the same function as the prescribed form. The fact that Rule 52A invoices became operative only from 1-4-1994 was not decisive, because earlier executive instructions, later consolidated in Notification No. 16/94, had already recognised specified pre-1-4-1994 documents as Modvatable. The label of the document was therefore subordinate to its substance and purpose, provided it came from the nominated PSU and satisfied the notification. Case-Laws Central Excise Wed, 14 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109713