https://www.taxtmi.com/caselaws?id=99184 Modvat credit could not be denied merely because the invoices mentioned an association in the left-hand corner, where the appellant was shown as consignee in the relevant column and the association's name only indicated that orders were placed through it. The transport documents showed direct receipt of the goods from the supplier's premises, and the goods were used by the appellant in manufacture of final products. On that factual record, the basis for disallowing credit was not established, and denial of Modvat credit was held unjustified. en-us Thu, 31 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:00:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99184 Modvat credit could not be denied merely because the invoices mentioned an association in the left-hand corner, where the appellant was shown as consignee in the relevant column and the association's name only indicated that orders were placed through it. The transport documents showed direct receipt of the goods from the supplier's premises, and the goods were used by the appellant in manufacture of final products. On that factual record, the basis for disallowing credit was not established, and denial of Modvat credit was held unjustified. Case-Laws Central Excise Thu, 31 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99184