https://www.taxtmi.com/caselaws?id=976 Credit under the Central Excise regime was admissible only on compliance with the prescribed documentation and payment procedure: PLA credit required deposit through the treasury challan procedure under Rule 173G, and Modvat credit in RG-23A Part II required a duty-paying document under Rule 57G. Self-issued supplementary invoices were not accepted as duty-paying documents, and provisional assessment was not available because that procedure had not been followed. The later show cause notice was also upheld because a revised notice may supersede an earlier one, and the power to issue notice includes amendment, deletion, or withdrawal where the recovery scope is expanded on the material available. en-us Thu, 31 Aug 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=976 Credit under the Central Excise regime was admissible only on compliance with the prescribed documentation and payment procedure: PLA credit required deposit through the treasury challan procedure under Rule 173G, and Modvat credit in RG-23A Part II required a duty-paying document under Rule 57G. Self-issued supplementary invoices were not accepted as duty-paying documents, and provisional assessment was not available because that procedure had not been followed. The later show cause notice was also upheld because a revised notice may supersede an earlier one, and the power to issue notice includes amendment, deletion, or withdrawal where the recovery scope is expanded on the material available. Case-Laws Central Excise Thu, 31 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=976