https://www.taxtmi.com/caselaws?id=103906 Modvat credit under the Central Excise Rules, 1944 could not be denied merely because BPCL dealer invoices omitted some prescribed particulars, where the duty-paid nature of the inputs could still be verified through correlation with the IOCL manufacturer invoices. The Tribunal also held that two IOCL documents were true manufacturer invoices under Rule 52A, not dealer invoices under Rule 57GG, and credit had to be tested according to that character. On both sets of invoices, the denial of credit was unsustainable and the assessee's credit claim was allowed. en-us Wed, 09 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103906 Modvat credit under the Central Excise Rules, 1944 could not be denied merely because BPCL dealer invoices omitted some prescribed particulars, where the duty-paid nature of the inputs could still be verified through correlation with the IOCL manufacturer invoices. The Tribunal also held that two IOCL documents were true manufacturer invoices under Rule 52A, not dealer invoices under Rule 57GG, and credit had to be tested according to that character. On both sets of invoices, the denial of credit was unsustainable and the assessee's credit claim was allowed. Case-Laws Central Excise Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103906