https://www.taxtmi.com/caselaws?id=95499 Notification No. 15/94-C.E. was construed with Section 2(k) of the Central Excise Act, 1944 to determine whether Modvat credit could be denied solely because invoices were issued by dealers not specifically appointed or authorised by the manufacturer. The analysis concluded that the notification does not impose such an authorisation requirement, and invoices issued by a wholesale dealer for goods purchased from the manufacturer's factory or depot may serve as valid documents for Modvat credit. On that basis, denial of credit was not justified. en-us Fri, 09 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95499 Notification No. 15/94-C.E. was construed with Section 2(k) of the Central Excise Act, 1944 to determine whether Modvat credit could be denied solely because invoices were issued by dealers not specifically appointed or authorised by the manufacturer. The analysis concluded that the notification does not impose such an authorisation requirement, and invoices issued by a wholesale dealer for goods purchased from the manufacturer's factory or depot may serve as valid documents for Modvat credit. On that basis, denial of credit was not justified. Case-Laws Central Excise Fri, 09 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95499