https://www.taxtmi.com/caselaws?id=99196 Modvat credit could not be denied merely on an allegation that dealer invoices were issued without corresponding supply of inputs. The Tribunal noted that the appeals against the dealers had already been allowed and that the Revenue's circumstances were insufficient to prove that the goods were not supplied. It also relied on payment by account payee cheques and transport challans carrying endorsements showing receipt of consignments. On these facts, the invoices were treated as proper Modvatable invoices and the denial of credit was rejected. en-us Thu, 07 Sep 2000 00:00:00 +0530 Wed, 25 Jan 2012 15:40:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99196 Modvat credit could not be denied merely on an allegation that dealer invoices were issued without corresponding supply of inputs. The Tribunal noted that the appeals against the dealers had already been allowed and that the Revenue's circumstances were insufficient to prove that the goods were not supplied. It also relied on payment by account payee cheques and transport challans carrying endorsements showing receipt of consignments. On these facts, the invoices were treated as proper Modvatable invoices and the denial of credit was rejected. Case-Laws Central Excise Thu, 07 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99196