https://www.taxtmi.com/caselaws?id=108397 Modvat credit was admissible on lubricating oils received under invoices issued by a public sector undertaking depot where the goods had already suffered duty and the depot was treated as a warehouse. The invoices were accepted as proof of duty payment for Modvat purposes, and departmental instructions required such invoices or certificates to be accepted without insisting on subsidiary gate passes or similar supporting documents. Credit could not be denied merely because of objections about the depot's registration or the absence of additional documentation, in the absence of any finding that the goods were otherwise ineligible or that the duty-paid character of the invoices was doubtful. en-us Thu, 26 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 13:21:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108397 Modvat credit was admissible on lubricating oils received under invoices issued by a public sector undertaking depot where the goods had already suffered duty and the depot was treated as a warehouse. The invoices were accepted as proof of duty payment for Modvat purposes, and departmental instructions required such invoices or certificates to be accepted without insisting on subsidiary gate passes or similar supporting documents. Credit could not be denied merely because of objections about the depot's registration or the absence of additional documentation, in the absence of any finding that the goods were otherwise ineligible or that the duty-paid character of the invoices was doubtful. Case-Laws Central Excise Thu, 26 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108397