https://www.taxtmi.com/caselaws?id=96467 Rule 57G(3) permitted Modvat credit on inputs received under a duly authenticated invoice issued by a registered second stage dealer, and that credit could not be denied merely because the dealer had earlier received the goods under an invalid invoice from an unregistered first stage dealer. The defect in the earlier transaction was relevant, if at all, only for action against the dealer concerned, not for disentitling the recipient who relied on a valid prescribed document. Accordingly, credit taken on the second stage dealer's invoice was valid and the denial of Modvat credit was set aside. en-us Fri, 10 Aug 2001 00:00:00 +0530 Wed, 21 Dec 2011 18:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96467 Rule 57G(3) permitted Modvat credit on inputs received under a duly authenticated invoice issued by a registered second stage dealer, and that credit could not be denied merely because the dealer had earlier received the goods under an invalid invoice from an unregistered first stage dealer. The defect in the earlier transaction was relevant, if at all, only for action against the dealer concerned, not for disentitling the recipient who relied on a valid prescribed document. Accordingly, credit taken on the second stage dealer's invoice was valid and the denial of Modvat credit was set aside. Case-Laws Central Excise Fri, 10 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96467