https://www.taxtmi.com/caselaws?id=113999 The Tribunal set aside the denial of Modvat credit for lubricants due to non-defacement of manufacturers' invoices by the dealer, citing unjustifiability in solely relying on this omission without issuing a show-cause notice. The appellant's utilization of duty-paid lubricants without discrepancies in the dealer's invoices was confirmed, leading to the appeal being allowed and Modvat credit of Rs. 58,215 granted for the lubricants procured. en-us Fri, 16 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113999 The Tribunal set aside the denial of Modvat credit for lubricants due to non-defacement of manufacturers' invoices by the dealer, citing unjustifiability in solely relying on this omission without issuing a show-cause notice. The appellant's utilization of duty-paid lubricants without discrepancies in the dealer's invoices was confirmed, leading to the appeal being allowed and Modvat credit of Rs. 58,215 granted for the lubricants procured. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113999