https://www.taxtmi.com/caselaws?id=31338 Modvat credit entitlement was examined across several documentary and procedural conditions. Computer-generated invoice serial numbers were accepted, while typed or handwritten serial numbers were not treated as compliance with the prescribed requirement intended to prevent duplication. The six-month limit for duty-paying documents was held inapplicable to Rule 57E certificates, but an extra copy of an invoice was not treated as a valid substitute for the prescribed duplicate copy. Claims depending on unexamined invoices, alleged quantification errors, prior reversal of excess credit, and nil-duty repair/re-supply invoices were remanded for factual verification. Credit was also accepted on a spanner supplied with a motor vehicle as part of capital goods. en-us Fri, 07 Mar 2008 00:00:00 +0530 Mon, 03 May 2010 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31338 Modvat credit entitlement was examined across several documentary and procedural conditions. Computer-generated invoice serial numbers were accepted, while typed or handwritten serial numbers were not treated as compliance with the prescribed requirement intended to prevent duplication. The six-month limit for duty-paying documents was held inapplicable to Rule 57E certificates, but an extra copy of an invoice was not treated as a valid substitute for the prescribed duplicate copy. Claims depending on unexamined invoices, alleged quantification errors, prior reversal of excess credit, and nil-duty repair/re-supply invoices were remanded for factual verification. Credit was also accepted on a spanner supplied with a motor vehicle as part of capital goods. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31338