https://www.taxtmi.com/caselaws?id=54334 A declaration on invoices that goods were cleared in terms of Rule 96-ZP was treated as sufficient compliance with Notification No. 58/97-C.E. (N.T.), so deemed Modvat credit was admissible for those invoices. Where the invoice stated only that duty liability would be discharged later, the notification condition was not met on the face of the document and credit was not admissible, as later material did not prove compliance at the time of clearance. The penalty was reduced proportionately to reflect the partial relief, and the remaining denial of credit was sustained. en-us Wed, 09 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 13:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54334 A declaration on invoices that goods were cleared in terms of Rule 96-ZP was treated as sufficient compliance with Notification No. 58/97-C.E. (N.T.), so deemed Modvat credit was admissible for those invoices. Where the invoice stated only that duty liability would be discharged later, the notification condition was not met on the face of the document and credit was not admissible, as later material did not prove compliance at the time of clearance. The penalty was reduced proportionately to reflect the partial relief, and the remaining denial of credit was sustained. Case-Laws Central Excise Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54334