https://www.taxtmi.com/caselaws?id=94556 Modvat credit taken on the basis of a dealer's invoice could not be denied where the assessee received goods under a proper invoice and had no means to verify any mistake in the dealer's issuance of that invoice. Any error lay with the dealer, and the proper course was departmental action against the dealer. In the absence of any contravention by the assessee, penalty could not be sustained. The assessee was therefore entitled to credit and relief from penalty. en-us Wed, 09 Feb 2000 00:00:00 +0530 Wed, 23 Nov 2011 13:12:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94556 Modvat credit taken on the basis of a dealer's invoice could not be denied where the assessee received goods under a proper invoice and had no means to verify any mistake in the dealer's issuance of that invoice. Any error lay with the dealer, and the proper course was departmental action against the dealer. In the absence of any contravention by the assessee, penalty could not be sustained. The assessee was therefore entitled to credit and relief from penalty. Case-Laws Central Excise Wed, 09 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94556