https://www.taxtmi.com/caselaws?id=363603 Modvat credit cannot be denied merely because duty-paying documents are endorsed copies or certified photocopies, where the duty-paid nature of the inputs is otherwise verifiable through acceptable supporting records. In remand proceedings, the adjudicating authority must stay within the remand direction and cannot reopen issues that have already attained finality. Applying these principles, denial of credit on the document-form objection alone was unwarranted, and the authority's attempt to treat settled credit as open for fresh adjudication exceeded the remand mandate. en-us Tue, 26 Jun 2018 00:00:00 +0530 Mon, 16 Jul 2018 08:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363603 Modvat credit cannot be denied merely because duty-paying documents are endorsed copies or certified photocopies, where the duty-paid nature of the inputs is otherwise verifiable through acceptable supporting records. In remand proceedings, the adjudicating authority must stay within the remand direction and cannot reopen issues that have already attained finality. Applying these principles, denial of credit on the document-form objection alone was unwarranted, and the authority's attempt to treat settled credit as open for fresh adjudication exceeded the remand mandate. Case-Laws Central Excise Tue, 26 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363603