https://www.taxtmi.com/caselaws?id=266420 Modvat credit taken on Rule 57E certificates issued after the amendment to Rule 57F(4A) was not admissible where the certificates related to credit already expunged or lapsed and fresh duty payment after the amendment was not shown; the corresponding demand was upheld. By contrast, credit could not be denied merely because the invoice-issuing supplier was not separately registered with Central Excise when the supplier was covered by an exemption notification, permitted to clear goods through the authorised fabricator, and the inputs were shown to have suffered duty; the invoices were accepted as valid credit documents. en-us Mon, 15 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266420 Modvat credit taken on Rule 57E certificates issued after the amendment to Rule 57F(4A) was not admissible where the certificates related to credit already expunged or lapsed and fresh duty payment after the amendment was not shown; the corresponding demand was upheld. By contrast, credit could not be denied merely because the invoice-issuing supplier was not separately registered with Central Excise when the supplier was covered by an exemption notification, permitted to clear goods through the authorised fabricator, and the inputs were shown to have suffered duty; the invoices were accepted as valid credit documents. Case-Laws Central Excise Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266420