https://www.taxtmi.com/caselaws?id=101675 Modvat credit was held inadmissible to the respondent where the invoices stood in the name of a loan licensee, because credit belongs to the manufacturer who paid duty and whose name appears on the invoice; the denial of credit on that basis was sustained and the adjudication order restored on this point. A separate contention that alternative depot or dealer invoices covered the same goods was raised for the first time and required verification of documents, so that issue was remanded for fresh consideration. The penalty was deleted. en-us Fri, 01 Feb 2002 00:00:00 +0530 Fri, 10 Feb 2012 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101675 Modvat credit was held inadmissible to the respondent where the invoices stood in the name of a loan licensee, because credit belongs to the manufacturer who paid duty and whose name appears on the invoice; the denial of credit on that basis was sustained and the adjudication order restored on this point. A separate contention that alternative depot or dealer invoices covered the same goods was raised for the first time and required verification of documents, so that issue was remanded for fresh consideration. The penalty was deleted. Case-Laws Central Excise Fri, 01 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101675