https://www.taxtmi.com/caselaws?id=112861 The Tribunal rejected the Revenue's appeal and affirmed the decision of the Commissioner (Appeals) in favor of the respondents. The judgment clarified the distinction between endorsed and corrected invoices, emphasizing the importance of proper documentation for claiming Modvat credit. The correction in the manufacturer's name on the invoices indicated that the credit was not taken on endorsed invoices as alleged by the Revenue, leading to the dismissal of the appeal. en-us Thu, 08 Jan 2004 00:00:00 +0530 Wed, 02 May 2012 12:17:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112861 The Tribunal rejected the Revenue's appeal and affirmed the decision of the Commissioner (Appeals) in favor of the respondents. The judgment clarified the distinction between endorsed and corrected invoices, emphasizing the importance of proper documentation for claiming Modvat credit. The correction in the manufacturer's name on the invoices indicated that the credit was not taken on endorsed invoices as alleged by the Revenue, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 08 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112861