https://www.taxtmi.com/caselaws?id=107341 An invoice that named an agent as the supply channel did not by itself justify denial of Modvat credit where the goods were received directly from the manufacturer, the invoice was issued in the assessee's name, and the duty-paid character of the goods was undisputed; credit was therefore allowed on that ground. By contrast, Modvat credit claimed on the original invoice required proof that the duplicate copy had been lost in transit, and in the absence of such proof the claim failed. The result was partial relief to the assessee, with one denial set aside and the other sustained. en-us Tue, 12 Nov 2002 00:00:00 +0530 Wed, 21 Mar 2012 17:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107341 An invoice that named an agent as the supply channel did not by itself justify denial of Modvat credit where the goods were received directly from the manufacturer, the invoice was issued in the assessee's name, and the duty-paid character of the goods was undisputed; credit was therefore allowed on that ground. By contrast, Modvat credit claimed on the original invoice required proof that the duplicate copy had been lost in transit, and in the absence of such proof the claim failed. The result was partial relief to the assessee, with one denial set aside and the other sustained. Case-Laws Central Excise Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107341