https://www.taxtmi.com/caselaws?id=89070 Modvat credit was unavailable where the supporting invoices were not issued in the assessee's name and the prescribed documentary procedure under Rule 52A was not satisfied. The scheme required receipt of inputs under a valid document for the Modvat user, and mere receipt of duty-paid goods was insufficient if the statutory paperwork was defective. Because the invoices were not properly endorsed and the dealer invoices did not establish eligibility as valid Modvat documents, strict compliance with the procedural conditions was treated as essential. The claim to credit therefore failed. en-us Thu, 28 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:01:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89070 Modvat credit was unavailable where the supporting invoices were not issued in the assessee's name and the prescribed documentary procedure under Rule 52A was not satisfied. The scheme required receipt of inputs under a valid document for the Modvat user, and mere receipt of duty-paid goods was insufficient if the statutory paperwork was defective. Because the invoices were not properly endorsed and the dealer invoices did not establish eligibility as valid Modvat documents, strict compliance with the procedural conditions was treated as essential. The claim to credit therefore failed. Case-Laws Central Excise Thu, 28 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89070