https://www.taxtmi.com/caselaws?id=120560 Modvat credit could not be denied to the recipient merely because the input manufacturer had issued double invoices and had initially not paid duty, where the invoices bore duty payment particulars and the duty was subsequently paid. Credit taken on the basis of Central Excise invoices showing such particulars was treated as valid, and the department was directed to proceed against the supplier who issued the questionable invoices rather than deny credit to the purchaser. On that basis, the denial of Modvat credit was held unsustainable and consequential relief followed. en-us Thu, 14 Dec 2006 00:00:00 +0530 Sat, 21 Jul 2012 12:25:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120560 Modvat credit could not be denied to the recipient merely because the input manufacturer had issued double invoices and had initially not paid duty, where the invoices bore duty payment particulars and the duty was subsequently paid. Credit taken on the basis of Central Excise invoices showing such particulars was treated as valid, and the department was directed to proceed against the supplier who issued the questionable invoices rather than deny credit to the purchaser. On that basis, the denial of Modvat credit was held unsustainable and consequential relief followed. Case-Laws Central Excise Thu, 14 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120560