https://www.taxtmi.com/caselaws?id=103510 Modvat credit could not be denied where the invoices were issued by duly registered branch offices of the dealer and the goods were directly dispatched by the manufacturer to those branches. The invoices were treated as valid duty-paying documents, and alleged irregularities attributed to the dealer did not by themselves invalidate the credit claim. In the absence of any proceedings against the dealer, the credit documents remained acceptable and the credit was not defeated merely because of lapses on the dealer's side. The denial of Modvat credit was therefore unsustainable, and the appellants were entitled to credit. en-us Thu, 26 Apr 2001 00:00:00 +0530 Thu, 23 Feb 2012 13:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103510 Modvat credit could not be denied where the invoices were issued by duly registered branch offices of the dealer and the goods were directly dispatched by the manufacturer to those branches. The invoices were treated as valid duty-paying documents, and alleged irregularities attributed to the dealer did not by themselves invalidate the credit claim. In the absence of any proceedings against the dealer, the credit documents remained acceptable and the credit was not defeated merely because of lapses on the dealer's side. The denial of Modvat credit was therefore unsustainable, and the appellants were entitled to credit. Case-Laws Central Excise Thu, 26 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103510