https://www.taxtmi.com/caselaws?id=116415 Modvat credit was treated as unavailable only on technical objections such as invoice description defects, duplicate invoices, cuts on invoices, and missing transport particulars, but the record showed that the inputs were duty-paid, received in the factory, and used in manufacture. In the light of the amended Rules 57G and 57T, these circumstances were sufficient to establish a strong prima facie case. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. en-us Tue, 23 Aug 2005 00:00:00 +0530 Tue, 12 Jun 2012 13:05:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116415 Modvat credit was treated as unavailable only on technical objections such as invoice description defects, duplicate invoices, cuts on invoices, and missing transport particulars, but the record showed that the inputs were duty-paid, received in the factory, and used in manufacture. In the light of the amended Rules 57G and 57T, these circumstances were sufficient to establish a strong prima facie case. On that basis, waiver of pre-deposit was granted and recovery was stayed pending disposal of the appeal. Case-Laws Central Excise Tue, 23 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116415