https://www.taxtmi.com/caselaws?id=105632 Modvat credit could not be denied where the invoice bore the manufacturer's stamp and duty particulars, even though it did not expressly state whether the supplier was a wholesale dealer or distributor; the credit was therefore admissible on that invoice. Credit also could not be refused merely because one claim was supported by extra copies of invoices, when receipt and use of the inputs were undisputed and the record showed duty payment with a valid explanation for the absence of endorsement on the originals; the disallowance was accordingly set aside. en-us Fri, 08 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:46:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105632 Modvat credit could not be denied where the invoice bore the manufacturer's stamp and duty particulars, even though it did not expressly state whether the supplier was a wholesale dealer or distributor; the credit was therefore admissible on that invoice. Credit also could not be refused merely because one claim was supported by extra copies of invoices, when receipt and use of the inputs were undisputed and the record showed duty payment with a valid explanation for the absence of endorsement on the originals; the disallowance was accordingly set aside. Case-Laws Central Excise Fri, 08 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105632