https://www.taxtmi.com/caselaws?id=92366 Under the Modvat scheme, credit is available when duty-paid inputs are received and used in manufacture, even if the inputs belong to another entity, because ownership is not the ant factor. Invoices naming both consignor and consignee were treated as sufficient where they showed duty payment, despatch and actual receipt of goods in the factory; minor document defects did not defeat credit once the input-output linkage was established. Dealer-registration objections were also rejected because the Railways were not acting as dealers in a trading transaction. The substantive entitlement to credit prevailed over procedural objections. en-us Tue, 08 Jun 1999 00:00:00 +0530 Tue, 01 Nov 2011 11:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92366 Under the Modvat scheme, credit is available when duty-paid inputs are received and used in manufacture, even if the inputs belong to another entity, because ownership is not the ant factor. Invoices naming both consignor and consignee were treated as sufficient where they showed duty payment, despatch and actual receipt of goods in the factory; minor document defects did not defeat credit once the input-output linkage was established. Dealer-registration objections were also rejected because the Railways were not acting as dealers in a trading transaction. The substantive entitlement to credit prevailed over procedural objections. Case-Laws Central Excise Tue, 08 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92366