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2010 (2) TMI 463 - AT - Central ExciseCenvat/Modvat - Documents for taking credit - Certificate issued by suppliers evidencing payment of differential duty under Rule 57E of erstwhile Central Excise Rules, 1944. Held that - certificate issued covered by relevant invoices, credit available. invoice issued by supplier not containing duty payment details. Revenue's submission that no debit entry shown in invoice. Held that - party permitted to maintain PLA within seven days of raising invoice. SCN annot be issued for procedural lapses as per C.B.E &C. Circular No. 441/7/99-CX, dated 23.2.1999. credit available.
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