https://www.taxtmi.com/caselaws?id=116081 Modvat credit under Rule 57G was denied because the statutory invoice requirement was not met: the invoices were issued in another unit's name, the goods were procured through that unit, and payment was made to that unit rather than directly to the manufacturer. Mere receipt and installation of the goods in the claimant's factory did not cure the defect, and endorsement of the invoices was held insufficient compliance. The lapse was treated as substantive, not procedural, so credit was not admissible and the Revenue's challenge succeeded. en-us Thu, 18 Nov 2004 00:00:00 +0530 Thu, 07 Jun 2012 10:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116081 Modvat credit under Rule 57G was denied because the statutory invoice requirement was not met: the invoices were issued in another unit's name, the goods were procured through that unit, and payment was made to that unit rather than directly to the manufacturer. Mere receipt and installation of the goods in the claimant's factory did not cure the defect, and endorsement of the invoices was held insufficient compliance. The lapse was treated as substantive, not procedural, so credit was not admissible and the Revenue's challenge succeeded. Case-Laws Central Excise Thu, 18 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116081