https://www.taxtmi.com/caselaws?id=53825 Modvat credit could not be denied where the assessee had initially taken credit on valid duty-paying duplicate invoices and the prescribed Rule 57E certificate, and the procedural requirements for monthly RT 12 reporting and defacement were substantially complied with. The department did not dispute compliance with the required filing procedure or raise any objection about non-filing of documents. Xerox copies produced later during audit were insufficient, by themselves, to justify disallowance of credit. The related interest and penalties were therefore not sustainable, and the disallowance of credit was set aside. en-us Mon, 14 Feb 2005 00:00:00 +0530 Fri, 15 Oct 2010 13:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53825 Modvat credit could not be denied where the assessee had initially taken credit on valid duty-paying duplicate invoices and the prescribed Rule 57E certificate, and the procedural requirements for monthly RT 12 reporting and defacement were substantially complied with. The department did not dispute compliance with the required filing procedure or raise any objection about non-filing of documents. Xerox copies produced later during audit were insufficient, by themselves, to justify disallowance of credit. The related interest and penalties were therefore not sustainable, and the disallowance of credit was set aside. Case-Laws Central Excise Mon, 14 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53825