https://www.taxtmi.com/caselaws?id=112180 Modvat credit on invoices issued by a 100% export oriented unit was treated as unavailable where the supplier was not competent to issue the invoice under the excise rules. The invoice was considered valid only if issued in accordance with Rule 100E of the Central Excise Rules, and the document relied on did not meet that requirement. Because the invoice lacked the necessary legal basis and could not support duty credit, the credit taken on its strength was held unsustainable and the assessee's claim failed. en-us Wed, 30 Jun 2004 00:00:00 +0530 Thu, 26 Apr 2012 18:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112180 Modvat credit on invoices issued by a 100% export oriented unit was treated as unavailable where the supplier was not competent to issue the invoice under the excise rules. The invoice was considered valid only if issued in accordance with Rule 100E of the Central Excise Rules, and the document relied on did not meet that requirement. Because the invoice lacked the necessary legal basis and could not support duty credit, the credit taken on its strength was held unsustainable and the assessee's claim failed. Case-Laws Central Excise Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112180