https://www.taxtmi.com/caselaws?id=99546 Modvat credit was held inadmissible where the supporting invoice was not in the buyer's name and was not produced before the adjudicating authority as proof of supply. The authority rejected the explanation that the defect arose from ignorance of law, reiterating that documentary requirements for credit cannot be relaxed on that basis. It also exercised discretion under the second proviso to Section 35B to refuse admission of the disputed claim because the documentary evidence was deficient. The credit was therefore denied and the appeal dismissed. en-us Fri, 08 Jun 2001 00:00:00 +0530 Fri, 27 Jan 2012 17:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99546 Modvat credit was held inadmissible where the supporting invoice was not in the buyer's name and was not produced before the adjudicating authority as proof of supply. The authority rejected the explanation that the defect arose from ignorance of law, reiterating that documentary requirements for credit cannot be relaxed on that basis. It also exercised discretion under the second proviso to Section 35B to refuse admission of the disputed claim because the documentary evidence was deficient. The credit was therefore denied and the appeal dismissed. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99546