https://www.taxtmi.com/caselaws?id=30658 Modvat credit was held admissible on a manufacturer's warehouse invoice where the transaction was genuine, duty payment and use of inputs in the finished product were undisputed, and no material showed the invoice to be forged or bogus. The Court treated Notification No. 15/94-C.E. (N.T.) and Circular No. 76/76/94-CX as recognizing depot or warehouse invoices as valid Modvat documents, and held the notification to be clarificatory and procedural. Its benefit could not be denied merely because it was stated to operate from 1.04.1994, since the invoice requirement had not been shown to fail on substance. en-us Fri, 04 Jul 2008 00:00:00 +0530 Fri, 12 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30658 Modvat credit was held admissible on a manufacturer's warehouse invoice where the transaction was genuine, duty payment and use of inputs in the finished product were undisputed, and no material showed the invoice to be forged or bogus. The Court treated Notification No. 15/94-C.E. (N.T.) and Circular No. 76/76/94-CX as recognizing depot or warehouse invoices as valid Modvat documents, and held the notification to be clarificatory and procedural. Its benefit could not be denied merely because it was stated to operate from 1.04.1994, since the invoice requirement had not been shown to fail on substance. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30658