https://www.taxtmi.com/caselaws?id=85903 Modvat credit was admissible where goods were dispatched directly to the assessee and the dealer did not physically receive them, because dealer invoices were recognised as prescribed documents under Rule 57G and Notification No. 15/94 did not require prior physical receipt at the dealer's premises. The documentary trail, including the manufacturer's invoice naming the consignee and the dealer's invoice containing the required particulars, sufficiently linked the goods to the duty-paying documents. On that basis, substantial compliance with the documentation requirements was accepted and the credit claim was allowed. en-us Wed, 03 Jul 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85903 Modvat credit was admissible where goods were dispatched directly to the assessee and the dealer did not physically receive them, because dealer invoices were recognised as prescribed documents under Rule 57G and Notification No. 15/94 did not require prior physical receipt at the dealer's premises. The documentary trail, including the manufacturer's invoice naming the consignee and the dealer's invoice containing the required particulars, sufficiently linked the goods to the duty-paying documents. On that basis, substantial compliance with the documentation requirements was accepted and the credit claim was allowed. Case-Laws Central Excise Wed, 03 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85903