https://www.taxtmi.com/caselaws?id=115889 Modvat credit was confined to documents prescribed by the applicable rules, including a certificate issued under Rule 57E. Supplementary invoices issued by a manufacturer's depot were not recognised as valid documents for passing on differential duty credit, so credit taken on that basis was inadmissible. Because the credit was not availed on the Rule 57E certificate within the stipulated period, the time-limit objection was also sustained. A cited precedent was treated as inapplicable because it did not decide the legality of credit passed through a depot-issued supplementary invoice. en-us Wed, 19 Jan 2005 00:00:00 +0530 Tue, 05 Jun 2012 10:17:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115889 Modvat credit was confined to documents prescribed by the applicable rules, including a certificate issued under Rule 57E. Supplementary invoices issued by a manufacturer's depot were not recognised as valid documents for passing on differential duty credit, so credit taken on that basis was inadmissible. Because the credit was not availed on the Rule 57E certificate within the stipulated period, the time-limit objection was also sustained. A cited precedent was treated as inapplicable because it did not decide the legality of credit passed through a depot-issued supplementary invoice. Case-Laws Central Excise Wed, 19 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115889