https://www.taxtmi.com/caselaws?id=116290 In a Modvat credit dispute on capital goods, the Tribunal held that the documentary requirement for inputs could not be mechanically applied to capital goods. Rule 57G, dealing with inputs, referred to the triplicate Bill of Entry, whereas Rule 57T governing capital goods allowed receipt under an invoice, Bill of Entry, or other prescribed document. On that basis, the Revenue's objection to credit taken on the quadruplicate Bill of Entry did not, at the stay stage, defeat the claim. The Tribunal found a strong prima facie case and waived pre-deposit of duty and penalty, granting interim relief to the appellants. en-us Wed, 11 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 11:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116290 In a Modvat credit dispute on capital goods, the Tribunal held that the documentary requirement for inputs could not be mechanically applied to capital goods. Rule 57G, dealing with inputs, referred to the triplicate Bill of Entry, whereas Rule 57T governing capital goods allowed receipt under an invoice, Bill of Entry, or other prescribed document. On that basis, the Revenue's objection to credit taken on the quadruplicate Bill of Entry did not, at the stay stage, defeat the claim. The Tribunal found a strong prima facie case and waived pre-deposit of duty and penalty, granting interim relief to the appellants. Case-Laws Central Excise Wed, 11 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116290