https://www.taxtmi.com/caselaws?id=110728 Modvat credit could not be denied to the recipient where credit was supported by valid duty-paying documents and the receipt and duty-paid nature of the goods were undisputed. The supplier's failure to file the duplicate transporter copy and triplicate Bill of Entry copy under Rule 57G was a procedural lapse attributable to the supplier, and it could not be used to penalise the recipient in the absence of any show cause notice or adverse finding against the supplier. Denial of credit was therefore unsustainable, and the assessee was entitled to avail the credit. en-us Tue, 07 Oct 2003 00:00:00 +0530 Wed, 18 Apr 2012 13:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110728 Modvat credit could not be denied to the recipient where credit was supported by valid duty-paying documents and the receipt and duty-paid nature of the goods were undisputed. The supplier's failure to file the duplicate transporter copy and triplicate Bill of Entry copy under Rule 57G was a procedural lapse attributable to the supplier, and it could not be used to penalise the recipient in the absence of any show cause notice or adverse finding against the supplier. Denial of credit was therefore unsustainable, and the assessee was entitled to avail the credit. Case-Laws Central Excise Tue, 07 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110728