https://www.taxtmi.com/caselaws?id=99437 Dealer's invoices were treated as capable of supporting Modvat credit for interim purposes, because the scheme was intended to avoid the practical difficulty of producing manufacturers' invoices in every case and Notification 15/94 did not, on its face, require the dealer's invoice to be accompanied by the manufacturer's invoice. On that basis, and noting that a substantial amount had already been deposited, waiver of pre-deposit and stay of recovery were granted for the remaining duty demand and penalty. en-us Wed, 24 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 13:11:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99437 Dealer's invoices were treated as capable of supporting Modvat credit for interim purposes, because the scheme was intended to avoid the practical difficulty of producing manufacturers' invoices in every case and Notification 15/94 did not, on its face, require the dealer's invoice to be accompanied by the manufacturer's invoice. On that basis, and noting that a substantial amount had already been deposited, waiver of pre-deposit and stay of recovery were granted for the remaining duty demand and penalty. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99437