https://www.taxtmi.com/caselaws?id=118900 Modvat credit could not be denied merely because the registered dealer was alleged to have no godown or registered premises, where the inputs were covered by regular invoices and there was no allegation that the appellant had not received or used them. The tribunal held that the department could not rely on a finding about the dealer's records without first putting the dealer on notice and seeking proof of dispatch, receipt, storage and clearance. As the dealer's registration had not been cancelled and the invoices were not shown to be invalid, the credit denial and penalty were unsustainable and consequential relief followed. en-us Mon, 07 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 15:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118900 Modvat credit could not be denied merely because the registered dealer was alleged to have no godown or registered premises, where the inputs were covered by regular invoices and there was no allegation that the appellant had not received or used them. The tribunal held that the department could not rely on a finding about the dealer's records without first putting the dealer on notice and seeking proof of dispatch, receipt, storage and clearance. As the dealer's registration had not been cancelled and the invoices were not shown to be invalid, the credit denial and penalty were unsustainable and consequential relief followed. Case-Laws Central Excise Mon, 07 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118900