https://www.taxtmi.com/caselaws?id=868 PLA credit could be taken only after prior deposit through the prescribed TR-6 challan, and a refund claim could not bypass that statutory procedure; the appellant's contrary plea was rejected. Modvat credit in RG-23A Part II was allowable only on a recognised duty-paying document, so self-issued supplementary invoices were not valid documents and the challenge failed. A later show cause notice was not invalid merely because an earlier notice on the same issue had been issued, since the earlier notice was incomplete and the revised notice superseded it within the statutory time limit. The demand and penalty were sustained and the appeal was dismissed. en-us Thu, 31 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 18:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=868 PLA credit could be taken only after prior deposit through the prescribed TR-6 challan, and a refund claim could not bypass that statutory procedure; the appellant's contrary plea was rejected. Modvat credit in RG-23A Part II was allowable only on a recognised duty-paying document, so self-issued supplementary invoices were not valid documents and the challenge failed. A later show cause notice was not invalid merely because an earlier notice on the same issue had been issued, since the earlier notice was incomplete and the revised notice superseded it within the statutory time limit. The demand and penalty were sustained and the appeal was dismissed. Case-Laws Central Excise Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=868