https://www.taxtmi.com/caselaws?id=86023 Modvat credit could not be denied merely because the duty-paid documents were invoice-cum-challans issued by Indian Oil Corporation, where the inputs had in fact suffered duty and were received and used in manufacture. The Tribunal treated Modvat as a substantive benefit and held that it should not be refused on technical objections when the essential conditions were met, including receipt of inputs in the factory, duty-paid nature of the inputs, and use in the final product. If genuineness is doubtful, verification from the originating excise authorities was the proper course rather than outright denial of credit. en-us Fri, 11 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 16:31:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86023 Modvat credit could not be denied merely because the duty-paid documents were invoice-cum-challans issued by Indian Oil Corporation, where the inputs had in fact suffered duty and were received and used in manufacture. The Tribunal treated Modvat as a substantive benefit and held that it should not be refused on technical objections when the essential conditions were met, including receipt of inputs in the factory, duty-paid nature of the inputs, and use in the final product. If genuineness is doubtful, verification from the originating excise authorities was the proper course rather than outright denial of credit. Case-Laws Central Excise Fri, 11 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86023