https://www.taxtmi.com/caselaws?id=50482 Modvat credit on angles, channels, rounds, rods and bars cannot be denied merely because the department does not accept their use in manufacture; the department must establish non-use, particularly where there is no allegation that the goods were cleared as such. Credit was therefore sustained for inputs whose use in or in relation to manufacture was not disproved. However, credit based on an invoice from a second-stage dealer requires the prescribed authentication by the Central Excise Officer. An unauthenticated invoice does not satisfy the mandatory documentary condition, so credit on that basis was disallowed despite equitable considerations. en-us Mon, 22 Jan 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50482 Modvat credit on angles, channels, rounds, rods and bars cannot be denied merely because the department does not accept their use in manufacture; the department must establish non-use, particularly where there is no allegation that the goods were cleared as such. Credit was therefore sustained for inputs whose use in or in relation to manufacture was not disproved. However, credit based on an invoice from a second-stage dealer requires the prescribed authentication by the Central Excise Officer. An unauthenticated invoice does not satisfy the mandatory documentary condition, so credit on that basis was disallowed despite equitable considerations. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50482