https://www.taxtmi.com/caselaws?id=43732 Production of the prescribed duty-paying documents was treated as a condition precedent for Modvat credit, and the documentation requirement was upheld as neither arbitrary nor discriminatory. The court rejected reading down the proviso to Rule 57G(2), holding that practical difficulty in obtaining documents could not displace the substantive statutory precondition. It also held that the limitation defence to reversal of credit and show cause action failed because credit had been taken without the required documents and before permission under Rule 57H, with the demand arising in a provisional verification context. en-us Thu, 27 Jan 1994 00:00:00 +0530 Sat, 19 Jun 2010 16:55:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43732 Production of the prescribed duty-paying documents was treated as a condition precedent for Modvat credit, and the documentation requirement was upheld as neither arbitrary nor discriminatory. The court rejected reading down the proviso to Rule 57G(2), holding that practical difficulty in obtaining documents could not displace the substantive statutory precondition. It also held that the limitation defence to reversal of credit and show cause action failed because credit had been taken without the required documents and before permission under Rule 57H, with the demand arising in a provisional verification context. Case-Laws Central Excise Thu, 27 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43732