https://www.taxtmi.com/caselaws?id=118932 Modvat credit was treated as admissible where the supplier's clearance occurred during a later-finalised classification dispute and the intervening period was treated as provisional even without a formal bond. The tribunal also treated Notification No. 51/2000-C.E. (N.T.) dated 29-8-2000 as clarificatory and retrospective, so credit was not denied merely because it was taken after the relevant date. On that basis, the supplementary invoice did not defeat entitlement, and the Revenue's challenge failed. en-us Fri, 25 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118932 Modvat credit was treated as admissible where the supplier's clearance occurred during a later-finalised classification dispute and the intervening period was treated as provisional even without a formal bond. The tribunal also treated Notification No. 51/2000-C.E. (N.T.) dated 29-8-2000 as clarificatory and retrospective, so credit was not denied merely because it was taken after the relevant date. On that basis, the supplementary invoice did not defeat entitlement, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 25 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118932