https://www.taxtmi.com/caselaws?id=114354 Modvat credit on steel bars was unavailable where the duty-paying invoices did not show the appellants as consignee and the documents contained material irregularities. The invoices named M/s. Tirupati Enterprises, New Bombay, as consignee, so the records failed to establish that the inputs were consigned to the appellants. On defective documents of this kind, the credit claim could not be sustained and was rightly rejected. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 14 May 2012 18:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114354 Modvat credit on steel bars was unavailable where the duty-paying invoices did not show the appellants as consignee and the documents contained material irregularities. The invoices named M/s. Tirupati Enterprises, New Bombay, as consignee, so the records failed to establish that the inputs were consigned to the appellants. On defective documents of this kind, the credit claim could not be sustained and was rightly rejected. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114354