https://www.taxtmi.com/caselaws?id=117057 Modvat credit was allowed only where the supporting document satisfied Rule 57GG: a dealer's invoice containing the prescribed particulars and evidencing receipt and use of duty-paid goods was accepted, but photocopies of original invoices and commercial invoices not recognised for Modvat purposes were rejected. The balance credit remained inadmissible. As the penalty had been computed on the full amount of disputed credit and part of that credit was either sustained or voluntarily reversed during adjudication, the penalty was correspondingly reduced. en-us Wed, 07 Dec 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117057 Modvat credit was allowed only where the supporting document satisfied Rule 57GG: a dealer's invoice containing the prescribed particulars and evidencing receipt and use of duty-paid goods was accepted, but photocopies of original invoices and commercial invoices not recognised for Modvat purposes were rejected. The balance credit remained inadmissible. As the penalty had been computed on the full amount of disputed credit and part of that credit was either sustained or voluntarily reversed during adjudication, the penalty was correspondingly reduced. Case-Laws Central Excise Wed, 07 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117057