https://www.taxtmi.com/caselaws?id=94905 Modvat credit taken on an admissible invoice issued by a registered dealer under Rule 57GG could not be denied merely because goods had earlier moved through an unregistered dealer. The recipient was entitled to rely on the statutory invoice and had no practical means to verify upstream irregularities in the supply chain. The Tribunal further noted that, if the credit was challenged on that basis, the upstream party should have been impleaded so its version could be considered. Credit was therefore admissible, and the disallowance was set aside. en-us Tue, 19 Sep 2000 00:00:00 +0530 Mon, 05 Dec 2011 17:10:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94905 Modvat credit taken on an admissible invoice issued by a registered dealer under Rule 57GG could not be denied merely because goods had earlier moved through an unregistered dealer. The recipient was entitled to rely on the statutory invoice and had no practical means to verify upstream irregularities in the supply chain. The Tribunal further noted that, if the credit was challenged on that basis, the upstream party should have been impleaded so its version could be considered. Credit was therefore admissible, and the disallowance was set aside. Case-Laws Central Excise Tue, 19 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94905