https://www.taxtmi.com/caselaws?id=103531 Invoices issued by authorised stockists or authorised dealers can qualify as valid documents for Modvat credit where they purchased excisable goods from the manufacturer and supplied them onward in wholesale quantities. Notification No. 16/94-C.E. treated invoices of a wholesale distributor or dealer, for goods bought from the manufacturer's factory or depot, as acceptable for credit. The suppliers' description as stockist or dealer did not disqualify them from that status on these facts, and the invoices were therefore valid documents for availing Modvat credit. en-us Wed, 13 Jun 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103531 Invoices issued by authorised stockists or authorised dealers can qualify as valid documents for Modvat credit where they purchased excisable goods from the manufacturer and supplied them onward in wholesale quantities. Notification No. 16/94-C.E. treated invoices of a wholesale distributor or dealer, for goods bought from the manufacturer's factory or depot, as acceptable for credit. The suppliers' description as stockist or dealer did not disqualify them from that status on these facts, and the invoices were therefore valid documents for availing Modvat credit. Case-Laws Central Excise Wed, 13 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103531