https://www.taxtmi.com/caselaws?id=112932 Dealer-issued invoices for imported goods had to be authenticated by the proper officer under Rule 57G(3)(i) before Modvat credit could be taken. The authentication requirement was treated as mandatory because it operated as a safeguard against misuse of credit through multiple invoices for the same goods. The Tribunal distinguished cases involving minor defects in manufacturers' invoices and held that such leniency could not be extended where the statutory condition for dealer's invoices was not fulfilled. Credit was therefore correctly denied, and the demand and penalty were upheld. en-us Tue, 09 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112932 Dealer-issued invoices for imported goods had to be authenticated by the proper officer under Rule 57G(3)(i) before Modvat credit could be taken. The authentication requirement was treated as mandatory because it operated as a safeguard against misuse of credit through multiple invoices for the same goods. The Tribunal distinguished cases involving minor defects in manufacturers' invoices and held that such leniency could not be extended where the statutory condition for dealer's invoices was not fulfilled. Credit was therefore correctly denied, and the demand and penalty were upheld. Case-Laws Central Excise Tue, 09 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112932