https://www.taxtmi.com/caselaws?id=99475 Duty credit cannot be denied merely because invoices were not formally endorsed in the assessee's name when they clearly evidenced despatch to the assessee and receipt of the goods was undisputed; such documents were treated as valid duty-paid records, making the credit admissible. Storage tanks manufactured in the factory and used captively within the same factory were also treated as capital goods under Rule 57Q and, on that basis, fell within Notification No. 67/95-C.E., so the related credit was admissible. The dispute credit was therefore available, and the adverse orders and penalty were set aside. en-us Wed, 07 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 14:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99475 Duty credit cannot be denied merely because invoices were not formally endorsed in the assessee's name when they clearly evidenced despatch to the assessee and receipt of the goods was undisputed; such documents were treated as valid duty-paid records, making the credit admissible. Storage tanks manufactured in the factory and used captively within the same factory were also treated as capital goods under Rule 57Q and, on that basis, fell within Notification No. 67/95-C.E., so the related credit was admissible. The dispute credit was therefore available, and the adverse orders and penalty were set aside. Case-Laws Central Excise Wed, 07 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99475