https://www.taxtmi.com/caselaws?id=50058 Modvat credit under Rule 57-I could not be denied merely because the department sought to reclassify inputs differently from the classification shown in the supplier's duty-paying documents. Rule 57-G(2) required the receiver to take reasonable steps to ensure duty payment as reflected in those documents, but it did not permit the recipient or its jurisdictional officer to override the supplier's classification approved by the supplier's jurisdictional authority. As the supplier was not shown to have made a wilful wrong classification, penalty on the receiving manufacturer was also unjustified. The demand and penalty were therefore unsustainable. en-us Wed, 08 Nov 2000 00:00:00 +0530 Thu, 19 Aug 2010 15:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50058 Modvat credit under Rule 57-I could not be denied merely because the department sought to reclassify inputs differently from the classification shown in the supplier's duty-paying documents. Rule 57-G(2) required the receiver to take reasonable steps to ensure duty payment as reflected in those documents, but it did not permit the recipient or its jurisdictional officer to override the supplier's classification approved by the supplier's jurisdictional authority. As the supplier was not shown to have made a wilful wrong classification, penalty on the receiving manufacturer was also unjustified. The demand and penalty were therefore unsustainable. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50058