https://www.taxtmi.com/caselaws?id=106330 Modvat credit could not be denied merely because the inputs were supported by cash memos issued by a public sector undertaking, where receipt of duty-paid inputs and their use in manufacture were undisputed. The Tribunal treated such documents as acceptable and held that a technical objection to the form of documentation could not defeat substantive entitlement to credit. Credit was therefore admissible and the revenue appeal was rejected. en-us Wed, 04 Oct 2006 00:00:00 +0530 Tue, 13 Mar 2012 16:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106330 Modvat credit could not be denied merely because the inputs were supported by cash memos issued by a public sector undertaking, where receipt of duty-paid inputs and their use in manufacture were undisputed. The Tribunal treated such documents as acceptable and held that a technical objection to the form of documentation could not defeat substantive entitlement to credit. Credit was therefore admissible and the revenue appeal was rejected. Case-Laws Central Excise Wed, 04 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106330