https://www.taxtmi.com/caselaws?id=108278 Invoices issued by wholesale dealers or distributors of the manufacturer were treated as valid documents for Modvat credit where the governing notification did not require proof of specific authorisation by the manufacturer. Credit could not be denied merely because the dealers were not shown to have been expressly appointed, as no such statutory condition existed under Rule 57A and the relevant notification. On that basis, the invoices were accepted for availing Modvat credit and the denial of credit was unsustainable. en-us Fri, 20 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108278 Invoices issued by wholesale dealers or distributors of the manufacturer were treated as valid documents for Modvat credit where the governing notification did not require proof of specific authorisation by the manufacturer. Credit could not be denied merely because the dealers were not shown to have been expressly appointed, as no such statutory condition existed under Rule 57A and the relevant notification. On that basis, the invoices were accepted for availing Modvat credit and the denial of credit was unsustainable. Case-Laws Central Excise Fri, 20 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108278