https://www.taxtmi.com/caselaws?id=170772 Modvat credit remained admissible on duty-paid returned goods received under the prescribed return procedure, reprocessed by the factory, and cleared on invoices cross-referencing the original duty-paid documents. The later clearance invoice showing nil duty did not, by itself, justify denial of credit where the record also showed the relevant declarations and departmental certification evidencing compliance with Rule 173H and the applicable Modvat procedure. Credit could not be denied merely on the form of the subsequent invoice when the substantive duty-paid character of the returned goods and procedural compliance were established. en-us Tue, 30 Sep 2014 00:00:00 +0530 Mon, 08 Jun 2015 12:12:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170772 Modvat credit remained admissible on duty-paid returned goods received under the prescribed return procedure, reprocessed by the factory, and cleared on invoices cross-referencing the original duty-paid documents. The later clearance invoice showing nil duty did not, by itself, justify denial of credit where the record also showed the relevant declarations and departmental certification evidencing compliance with Rule 173H and the applicable Modvat procedure. Credit could not be denied merely on the form of the subsequent invoice when the substantive duty-paid character of the returned goods and procedural compliance were established. Case-Laws Central Excise Tue, 30 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170772