https://www.taxtmi.com/caselaws?id=50108 Modvat credit on LDO and RFO was held admissible where the goods were accepted as inputs used in or in relation to manufacture. The Tribunal found that the Commissioner (Appeals) could not reopen that merits finding in the absence of a Revenue challenge. It further held that invoice particulars prescribed for dealer invoices could not be insisted upon for depot invoices issued by BPCL, since the depots were not dealers and the invoices otherwise evidenced duty payment on bonded excisable petroleum products. On that basis, denial of credit for want of dealer-style particulars and depot registration was unsustainable. en-us Fri, 20 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50108 Modvat credit on LDO and RFO was held admissible where the goods were accepted as inputs used in or in relation to manufacture. The Tribunal found that the Commissioner (Appeals) could not reopen that merits finding in the absence of a Revenue challenge. It further held that invoice particulars prescribed for dealer invoices could not be insisted upon for depot invoices issued by BPCL, since the depots were not dealers and the invoices otherwise evidenced duty payment on bonded excisable petroleum products. On that basis, denial of credit for want of dealer-style particulars and depot registration was unsustainable. Case-Laws Central Excise Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50108