https://www.taxtmi.com/caselaws?id=116068 The Tribunal upheld the disallowance of Modvat credit as the invoices were not in the appellant's name and could not be linked to the goods received. The lower authority's decision was affirmed, emphasizing the necessity for invoices to directly relate to the appellant to claim Modvat credit. The judgment underscores the importance of strict compliance with invoicing regulations to avoid disallowances and maintain entitlement to credits. en-us Wed, 29 Sep 2004 00:00:00 +0530 Thu, 07 Jun 2012 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116068 The Tribunal upheld the disallowance of Modvat credit as the invoices were not in the appellant's name and could not be linked to the goods received. The lower authority's decision was affirmed, emphasizing the necessity for invoices to directly relate to the appellant to claim Modvat credit. The judgment underscores the importance of strict compliance with invoicing regulations to avoid disallowances and maintain entitlement to credits. Case-Laws Central Excise Wed, 29 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116068