https://www.taxtmi.com/caselaws?id=112949 Modvat credit was examined on two points: defective invoices and eligibility of capital goods under Rule 57Q. The text states that credit on non-pre-authenticated invoices was sustained because the amended Rule 57T and a Larger Bench view treated the defect as technical, so denial was not justified on that ground alone. On capital goods, the Commissioner (Appeals) was found not to have given reasons showing proper application of the statutory test for use in or in relation to manufacture, making the order non-speaking. The eligibility finding under Rule 57Q was therefore set aside and remanded for a fresh reasoned order after hearing the assessee. en-us Tue, 16 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 18:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112949 Modvat credit was examined on two points: defective invoices and eligibility of capital goods under Rule 57Q. The text states that credit on non-pre-authenticated invoices was sustained because the amended Rule 57T and a Larger Bench view treated the defect as technical, so denial was not justified on that ground alone. On capital goods, the Commissioner (Appeals) was found not to have given reasons showing proper application of the statutory test for use in or in relation to manufacture, making the order non-speaking. The eligibility finding under Rule 57Q was therefore set aside and remanded for a fresh reasoned order after hearing the assessee. Case-Laws Central Excise Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112949