https://www.taxtmi.com/caselaws?id=105357 Modvat credit could not be denied merely because the supplier issued more than one invoice for goods moved in a single truck, where duty payment under the invoices was not disputed and the department had permitted a consolidated PLA debit entry. The objection went only to the form of invoicing, not to the substantive payment of duty or the genuineness of the clearance. In those circumstances, the supplier's use of multiple invoices for the same despatch as a matter of convenience did not justify disallowance of credit. The assessee was therefore entitled to Modvat credit, and consequential relief followed. en-us Mon, 15 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105357 Modvat credit could not be denied merely because the supplier issued more than one invoice for goods moved in a single truck, where duty payment under the invoices was not disputed and the department had permitted a consolidated PLA debit entry. The objection went only to the form of invoicing, not to the substantive payment of duty or the genuineness of the clearance. In those circumstances, the supplier's use of multiple invoices for the same despatch as a matter of convenience did not justify disallowance of credit. The assessee was therefore entitled to Modvat credit, and consequential relief followed. Case-Laws Central Excise Mon, 15 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105357