https://www.taxtmi.com/caselaws?id=90754 Modvat credit was not denied where inputs moved by railway wagons to a siding and were then carried by truck to the factory over a short distance. The absence of truck numbers in the invoices was not treated as a defect requiring denial of credit or insistence on a fresh invoice, because no separate Board procedure was shown for such transit and the departmental procedure relied on was inapplicable on these facts. The appellant was therefore found to have a strong prima facie case, and recovery was stayed by waiving pre-deposit during the appeal. en-us Fri, 03 Apr 1998 00:00:00 +0530 Tue, 11 Oct 2011 12:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90754 Modvat credit was not denied where inputs moved by railway wagons to a siding and were then carried by truck to the factory over a short distance. The absence of truck numbers in the invoices was not treated as a defect requiring denial of credit or insistence on a fresh invoice, because no separate Board procedure was shown for such transit and the departmental procedure relied on was inapplicable on these facts. The appellant was therefore found to have a strong prima facie case, and recovery was stayed by waiving pre-deposit during the appeal. Case-Laws Central Excise Fri, 03 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90754