https://www.taxtmi.com/caselaws?id=114401 Modvat credit was held inadmissible where invoices were issued by the manufacturer to a dealer and later endorsed in favour of the respondent, because they did not satisfy the prescribed document requirements under Rule 57G and could not form a valid basis for credit. The dealer was not the respondent's manufacturing unit, so the invoices could not be treated as proper eligibility documents. Circulars relied upon for imported inputs and bills of entry in the name of a head office were held inapplicable to these facts, making the appellate allowance of credit unsustainable. en-us Mon, 30 Aug 2004 00:00:00 +0530 Tue, 15 May 2012 13:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114401 Modvat credit was held inadmissible where invoices were issued by the manufacturer to a dealer and later endorsed in favour of the respondent, because they did not satisfy the prescribed document requirements under Rule 57G and could not form a valid basis for credit. The dealer was not the respondent's manufacturing unit, so the invoices could not be treated as proper eligibility documents. Circulars relied upon for imported inputs and bills of entry in the name of a head office were held inapplicable to these facts, making the appellate allowance of credit unsustainable. Case-Laws Central Excise Mon, 30 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114401