https://www.taxtmi.com/caselaws?id=52619 Deemed Modvat credit under a conditional exemption notification could not be denied merely because delayed interest had not been paid, since the notification required only discharge of duty liability and the invoice declaration, supported by the range superintendent's certificate, showed compliance; the credit was therefore admissible. For the balance claim, where the invoice lacked the prescribed declaration, self-certification by the supplier was insufficient and proof from the jurisdictional Central Excise officer was required; however, the defect was treated as curable and the matter was remanded for fresh adjudication after allowing additional evidence. en-us Fri, 24 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52619 Deemed Modvat credit under a conditional exemption notification could not be denied merely because delayed interest had not been paid, since the notification required only discharge of duty liability and the invoice declaration, supported by the range superintendent's certificate, showed compliance; the credit was therefore admissible. For the balance claim, where the invoice lacked the prescribed declaration, self-certification by the supplier was insufficient and proof from the jurisdictional Central Excise officer was required; however, the defect was treated as curable and the matter was remanded for fresh adjudication after allowing additional evidence. Case-Laws Central Excise Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52619