https://www.taxtmi.com/caselaws?id=52600 Modvat credit was denied where the assessee relied on cash memos issued by Hindustan Petroleum Corporation Limited, because those cash memos were not prescribed duty-paying documents under Rule 57G. The earlier authorities cited by the assessee were distinguished since they involved invoices or challans issued from manufacturers' depots, or invoice-cum-challans recognised as valid documents under Notification No. 32/94. On that basis, the claim for credit failed and the disallowance was sustained. en-us Tue, 19 Aug 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52600 Modvat credit was denied where the assessee relied on cash memos issued by Hindustan Petroleum Corporation Limited, because those cash memos were not prescribed duty-paying documents under Rule 57G. The earlier authorities cited by the assessee were distinguished since they involved invoices or challans issued from manufacturers' depots, or invoice-cum-challans recognised as valid documents under Notification No. 32/94. On that basis, the claim for credit failed and the disallowance was sustained. Case-Laws Central Excise Tue, 19 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52600