https://www.taxtmi.com/caselaws?id=109830 Modvat credit could not be denied merely because the duty-payment certificates were issued by an integrated steel plant other than SAIL or TISCO. Earlier Board circulars had consistently relaxed the documentary requirement, allowing credit on stockyard or plant certificates evidencing duty payment, and those instructions were not limited to certificates from SAIL or TISCO. The later 1989 circular, which attempted to narrow the facility, was inconsistent with the earlier circulars and could not override them. The subsequent 1994 notification also reflected the original 1986 circular as the operative basis for permissible documents. Certificates issued by the integrated steel plant were therefore valid duty-paying documents for Modvat credit. en-us Tue, 08 Apr 2003 00:00:00 +0530 Thu, 12 Apr 2012 12:17:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109830 Modvat credit could not be denied merely because the duty-payment certificates were issued by an integrated steel plant other than SAIL or TISCO. Earlier Board circulars had consistently relaxed the documentary requirement, allowing credit on stockyard or plant certificates evidencing duty payment, and those instructions were not limited to certificates from SAIL or TISCO. The later 1989 circular, which attempted to narrow the facility, was inconsistent with the earlier circulars and could not override them. The subsequent 1994 notification also reflected the original 1986 circular as the operative basis for permissible documents. Certificates issued by the integrated steel plant were therefore valid duty-paying documents for Modvat credit. Case-Laws Central Excise Tue, 08 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109830