https://www.taxtmi.com/caselaws?id=106935 A second stage dealer's invoice can qualify as a duty paying document for Cenvat credit where the manufacturer's invoice names the assessee as consignee, the goods are shown as duty paid, and receipt of the goods is undisputed. The presence of another dealer's name on the manufacturer's invoice, or the absence of pre-authentication on the dealer's invoice, is only a procedural defect and does not by itself defeat credit when the documentary trail of receipt and resale remains intact. On that basis, denial of credit and penalty were not justified, and the assessee's Modvatable invoices were treated as valid. en-us Mon, 16 Dec 2002 00:00:00 +0530 Fri, 16 Mar 2012 14:11:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106935 A second stage dealer's invoice can qualify as a duty paying document for Cenvat credit where the manufacturer's invoice names the assessee as consignee, the goods are shown as duty paid, and receipt of the goods is undisputed. The presence of another dealer's name on the manufacturer's invoice, or the absence of pre-authentication on the dealer's invoice, is only a procedural defect and does not by itself defeat credit when the documentary trail of receipt and resale remains intact. On that basis, denial of credit and penalty were not justified, and the assessee's Modvatable invoices were treated as valid. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106935