https://www.taxtmi.com/caselaws?id=123742 Modvat credit may be sustained on the basis of provisional invoices where the inputs are shown to have been received, duty paid, and used in manufacture. Rule 57G(11) of the Central Excise Rules, 1944 was treated as a clarificatory provision intended to resolve earlier disputes and align with the scheme of the Modvat Credit Rules. On that footing, the appellate order allowing credit was found unobjectionable, and the challenge to the grant of credit failed. en-us Sat, 16 Dec 2006 00:00:00 +0530 Wed, 19 Sep 2012 18:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123742 Modvat credit may be sustained on the basis of provisional invoices where the inputs are shown to have been received, duty paid, and used in manufacture. Rule 57G(11) of the Central Excise Rules, 1944 was treated as a clarificatory provision intended to resolve earlier disputes and align with the scheme of the Modvat Credit Rules. On that footing, the appellate order allowing credit was found unobjectionable, and the challenge to the grant of credit failed. Case-Laws Central Excise Sat, 16 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123742