https://www.taxtmi.com/caselaws?id=52464 Modvat credit could not be denied at the recipient unit merely because the Rule 57E certificate was said to be incomplete or because the supplier's duty payment was treated as a pre-deposit, where the credit was supported by a certificate issued by the proper Central Excise officer. An adjudicating authority also cannot sustain denial on grounds not stated in the show cause notice. Credit taken on prescribed documents remains valid at the recipient's end unless the issuing authority at the supplier's end first withdraws or corrects the certificate through appropriate proceedings; the dispute was additionally revenue neutral because both units belonged to the same manufacturer. The denial was therefore unsustainable. en-us Tue, 11 Nov 2003 00:00:00 +0530 Tue, 19 May 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52464 Modvat credit could not be denied at the recipient unit merely because the Rule 57E certificate was said to be incomplete or because the supplier's duty payment was treated as a pre-deposit, where the credit was supported by a certificate issued by the proper Central Excise officer. An adjudicating authority also cannot sustain denial on grounds not stated in the show cause notice. Credit taken on prescribed documents remains valid at the recipient's end unless the issuing authority at the supplier's end first withdraws or corrects the certificate through appropriate proceedings; the dispute was additionally revenue neutral because both units belonged to the same manufacturer. The denial was therefore unsustainable. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52464