https://www.taxtmi.com/caselaws?id=102390 Modvat credit was claimed on invoices later found to be dummy documents carrying identical serial numbers. The credit failed because the supplier's depot admitted issuing fraudulent invoices, a penalty had been imposed on the depot, and the duty-paid nature of the goods covered by the disputed invoices was not established. Even though credit had been allowed on one invoice, the remaining invoices bearing the same number could not independently support credit without proof that they related to duty-paid goods. The disputed credit was therefore not admissible and the denial of Modvat credit was upheld. en-us Fri, 08 Mar 2002 00:00:00 +0530 Tue, 14 Feb 2012 17:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102390 Modvat credit was claimed on invoices later found to be dummy documents carrying identical serial numbers. The credit failed because the supplier's depot admitted issuing fraudulent invoices, a penalty had been imposed on the depot, and the duty-paid nature of the goods covered by the disputed invoices was not established. Even though credit had been allowed on one invoice, the remaining invoices bearing the same number could not independently support credit without proof that they related to duty-paid goods. The disputed credit was therefore not admissible and the denial of Modvat credit was upheld. Case-Laws Central Excise Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102390