https://www.taxtmi.com/caselaws?id=89405 Modvat credit could not be denied where goods were received under a proper invoice and the recipient had no practical means of knowing whether the supplier had wrongfully taken credit on another copy. Rule 57G(6) was treated as extending the earlier mechanism that permitted credit on the original invoice in appropriate cases, and the principle was applied even where the supplier was a trader rather than a manufacturer. On the surrounding evidence, receipt of goods and compliance with the rules were established, so no contravention was made out and the Revenue's challenge failed. en-us Fri, 16 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:23:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89405 Modvat credit could not be denied where goods were received under a proper invoice and the recipient had no practical means of knowing whether the supplier had wrongfully taken credit on another copy. Rule 57G(6) was treated as extending the earlier mechanism that permitted credit on the original invoice in appropriate cases, and the principle was applied even where the supplier was a trader rather than a manufacturer. On the surrounding evidence, receipt of goods and compliance with the rules were established, so no contravention was made out and the Revenue's challenge failed. Case-Laws Central Excise Fri, 16 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89405