https://www.taxtmi.com/caselaws?id=87074 Modvat credit was confined to the documents prescribed under Rule 57G and Notification No. 15/94-C.E. (N.T.), namely the dealer's invoice or the manufacturer's duplicate invoice. An endorsed original manufacturer's invoice, passed through intervening dealers without their own invoices, broke the required chain of verification and correlation and was not a mere procedural defect. Credit could therefore not be taken on such endorsed invoices, and the denial of Modvat credit was upheld. en-us Tue, 05 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 16:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87074 Modvat credit was confined to the documents prescribed under Rule 57G and Notification No. 15/94-C.E. (N.T.), namely the dealer's invoice or the manufacturer's duplicate invoice. An endorsed original manufacturer's invoice, passed through intervening dealers without their own invoices, broke the required chain of verification and correlation and was not a mere procedural defect. Credit could therefore not be taken on such endorsed invoices, and the denial of Modvat credit was upheld. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87074