https://www.taxtmi.com/caselaws?id=114921 Modvat credit was admissible where the supplier's documents showed duty payment, and the scheme did not distinguish between debits made through PLA, RG 23A or RG 23B Part II. The department could not deny credit to the recipient merely because the supplier used a money credit debit; if the document was considered incorrect, the proper course was to seek rectification under the prescribed rule. Denial of credit on that ground was unsustainable. en-us Fri, 31 Dec 2004 00:00:00 +0530 Tue, 22 May 2012 13:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114921 Modvat credit was admissible where the supplier's documents showed duty payment, and the scheme did not distinguish between debits made through PLA, RG 23A or RG 23B Part II. The department could not deny credit to the recipient merely because the supplier used a money credit debit; if the document was considered incorrect, the proper course was to seek rectification under the prescribed rule. Denial of credit on that ground was unsustainable. Case-Laws Central Excise Fri, 31 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114921