https://www.taxtmi.com/caselaws?id=33466 Modvat credit on an attested photocopy of a bill of entry was treated as admissible where the goods were duty paid, received in the factory and used in manufacture, even though the assessee did not intimate loss of the original document to the department; the lapse was procedural and justified only reduction of penalty. Guide Cars reclassified under heading 86.03 were held ineligible for capital goods credit because the recipient could not rely on an earlier incorrect invoice classification, and the goods were treated as distinct equipment rather than a component of the Coke Oven Battery. Relief was therefore confined to the first credit claim and penalty reduction. en-us Thu, 16 Oct 2008 00:00:00 +0530 Sun, 17 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33466 Modvat credit on an attested photocopy of a bill of entry was treated as admissible where the goods were duty paid, received in the factory and used in manufacture, even though the assessee did not intimate loss of the original document to the department; the lapse was procedural and justified only reduction of penalty. Guide Cars reclassified under heading 86.03 were held ineligible for capital goods credit because the recipient could not rely on an earlier incorrect invoice classification, and the goods were treated as distinct equipment rather than a component of the Coke Oven Battery. Relief was therefore confined to the first credit claim and penalty reduction. Case-Laws Central Excise Thu, 16 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33466