https://www.taxtmi.com/caselaws?id=1946 Modvat credit was treated as admissible on capital goods, inputs and supporting documents where receipt and use were established, even if the goods were not directly or exclusively used in manufacture. Technical or curable documentary defects, such as omission of a tariff heading in an installation certificate or production of reconstructed or attested bill of entry copies, were not sufficient to deny credit. Credit already reversed gave rise to no further demand. The only disallowance was for invoices lacking item-wise duty payment particulars, since that defect affected admissibility. In the refinery context, piping materials, instrumentation, safety equipment, mobile analyser systems and allied items were recognised as eligible on a liberal approach to Modvat entitlement. en-us Mon, 12 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1946 Modvat credit was treated as admissible on capital goods, inputs and supporting documents where receipt and use were established, even if the goods were not directly or exclusively used in manufacture. Technical or curable documentary defects, such as omission of a tariff heading in an installation certificate or production of reconstructed or attested bill of entry copies, were not sufficient to deny credit. Credit already reversed gave rise to no further demand. The only disallowance was for invoices lacking item-wise duty payment particulars, since that defect affected admissibility. In the refinery context, piping materials, instrumentation, safety equipment, mobile analyser systems and allied items were recognised as eligible on a liberal approach to Modvat entitlement. Case-Laws Central Excise Mon, 12 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1946