https://www.taxtmi.com/caselaws?id=123686 Modvat credit could not be denied where the assessee relied on the original invoice because the duplicate copy had been taken away by the check-post authority. The Tribunal held that substantive entitlement to credit cannot fail on this procedural basis when duty payment and the genuineness of the transaction are otherwise established. It also treated dealer registration as a procedural requirement, so credit could not be refused merely because some invoices were issued by unregistered dealers. On both grounds, the denial of credit was unsustainable and relief was granted. en-us Fri, 09 May 2008 00:00:00 +0530 Wed, 06 Sep 2017 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123686 Modvat credit could not be denied where the assessee relied on the original invoice because the duplicate copy had been taken away by the check-post authority. The Tribunal held that substantive entitlement to credit cannot fail on this procedural basis when duty payment and the genuineness of the transaction are otherwise established. It also treated dealer registration as a procedural requirement, so credit could not be refused merely because some invoices were issued by unregistered dealers. On both grounds, the denial of credit was unsustainable and relief was granted. Case-Laws Central Excise Fri, 09 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123686