https://www.taxtmi.com/caselaws?id=114211 The Tribunal upheld the Commissioner (Appeals)'s decision to deny Modvat credit to the appellant due to discrepancies in invoices endorsed by manufacturers to dealers and subsequently reissued by dealers. The Tribunal found the appellant's explanation unconvincing, noting the lack of running serial numbers, issuance dates, and supporting evidence for the authenticity and timing of the dealers' invoices. Emphasizing the importance of proper documentation, the Tribunal dismissed the appeal, highlighting the necessity for invoices to be issued in the regular course of business with transparent details to validate credit claims. en-us Tue, 30 Sep 2003 00:00:00 +0530 Sat, 12 May 2012 12:36:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114211 The Tribunal upheld the Commissioner (Appeals)'s decision to deny Modvat credit to the appellant due to discrepancies in invoices endorsed by manufacturers to dealers and subsequently reissued by dealers. The Tribunal found the appellant's explanation unconvincing, noting the lack of running serial numbers, issuance dates, and supporting evidence for the authenticity and timing of the dealers' invoices. Emphasizing the importance of proper documentation, the Tribunal dismissed the appeal, highlighting the necessity for invoices to be issued in the regular course of business with transparent details to validate credit claims. Case-Laws Central Excise Tue, 30 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114211