https://www.taxtmi.com/caselaws?id=114229 Modvat credit was held admissible where bills of entry were not in the appellant's name but the inputs were actually received in its factory and used in manufacturing dutiable final products; the appellant's status as a loan licensee did not defeat entitlement, and the credit was restored. Credit was also allowed on pre-4-7-1994 invoices because they satisfied the then-prevailing documentation requirements under the applicable Modvat scheme and departmental circular. However, credit on an invoice not issued in the appellant's name and not originally authenticated by the manufacturer was denied, as the document did not validly establish entitlement under the invoice requirements. en-us Fri, 05 Dec 2003 00:00:00 +0530 Sat, 12 May 2012 13:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114229 Modvat credit was held admissible where bills of entry were not in the appellant's name but the inputs were actually received in its factory and used in manufacturing dutiable final products; the appellant's status as a loan licensee did not defeat entitlement, and the credit was restored. Credit was also allowed on pre-4-7-1994 invoices because they satisfied the then-prevailing documentation requirements under the applicable Modvat scheme and departmental circular. However, credit on an invoice not issued in the appellant's name and not originally authenticated by the manufacturer was denied, as the document did not validly establish entitlement under the invoice requirements. Case-Laws Central Excise Fri, 05 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114229