https://www.taxtmi.com/caselaws?id=117552 MODVAT credit on structurals and related goods was denied where the declaration did not clearly identify the goods or their use, and that disallowance was upheld. Credit could not be denied merely on an assumption that the supplier had not properly debited duty in its statutory records, so that denial was set aside. The governing notification was held not to require RG-23D entry numbers in dealer invoices, and omission of PLA debit entry numbers did not by itself justify denial where receipt and consumption of inputs were shown; part of the disallowance was therefore deleted. Interest under Rule 57-I(5) and penalty under Rule 173Q were unsustainable without intent to evade and a clear statutory basis, so both were set aside. en-us Mon, 27 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 13:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117552 MODVAT credit on structurals and related goods was denied where the declaration did not clearly identify the goods or their use, and that disallowance was upheld. Credit could not be denied merely on an assumption that the supplier had not properly debited duty in its statutory records, so that denial was set aside. The governing notification was held not to require RG-23D entry numbers in dealer invoices, and omission of PLA debit entry numbers did not by itself justify denial where receipt and consumption of inputs were shown; part of the disallowance was therefore deleted. Interest under Rule 57-I(5) and penalty under Rule 173Q were unsustainable without intent to evade and a clear statutory basis, so both were set aside. Case-Laws Central Excise Mon, 27 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117552