https://www.taxtmi.com/caselaws?id=107423 Modvat credit taken on invoices issued by registered dealers could not be denied merely because the dealers were said to have sourced inputs from non-existent units. The invoices contained the required RG-23D particulars and the manufacturer's duty payment details, the consignments had crossed octroi barriers, octroi was paid, payments were made by cheque, and the manufacturer's records showed preventive checks and assessed RT-12 returns. As the Revenue did not rebut these documentary findings and relied only on the alleged source of procurement, the credit claim was upheld and the Revenue's challenge failed. en-us Tue, 07 May 2002 00:00:00 +0530 Thu, 22 Mar 2012 13:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107423 Modvat credit taken on invoices issued by registered dealers could not be denied merely because the dealers were said to have sourced inputs from non-existent units. The invoices contained the required RG-23D particulars and the manufacturer's duty payment details, the consignments had crossed octroi barriers, octroi was paid, payments were made by cheque, and the manufacturer's records showed preventive checks and assessed RT-12 returns. As the Revenue did not rebut these documentary findings and relied only on the alleged source of procurement, the credit claim was upheld and the Revenue's challenge failed. Case-Laws Central Excise Tue, 07 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107423