https://www.taxtmi.com/caselaws?id=88911 Modvat credit could not be denied merely because a registered dealer's invoice mentioned delivery at Varanasi and did not state vehicle details on its face, where the invoices were issued from the dealer's registered premises and were supported by challans showing the transport particulars. The invoices met the requirements for dealer invoices under Rule 57GG of the Central Excise Rules, 1944. The transport-detail requirement applied to manufacturer's invoices under Rule 52A, not to invoices governed by Rule 57GG. Credit was therefore held to be admissible. en-us Fri, 26 Jun 1998 00:00:00 +0530 Thu, 22 Sep 2011 11:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88911 Modvat credit could not be denied merely because a registered dealer's invoice mentioned delivery at Varanasi and did not state vehicle details on its face, where the invoices were issued from the dealer's registered premises and were supported by challans showing the transport particulars. The invoices met the requirements for dealer invoices under Rule 57GG of the Central Excise Rules, 1944. The transport-detail requirement applied to manufacturer's invoices under Rule 52A, not to invoices governed by Rule 57GG. Credit was therefore held to be admissible. Case-Laws Central Excise Fri, 26 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88911