https://www.taxtmi.com/caselaws?id=125883 MODVAT credit under Notification No. 29/2000-C.E. (N.T.) and Rule 57AK of the Central Excise Rules, 1944 cannot be denied merely because inputs were received under delivery challans or stock transfer invoices instead of sale invoices. Where the duty-paid character of the inputs, actual receipt, and genuineness of the supporting documents are not in dispute, the notification conditions do not create an inflexible bar to credit. The Tribunal accordingly upheld the assessee's credit and rejected the Revenue's appeal. en-us Thu, 12 Feb 2009 00:00:00 +0530 Wed, 31 Oct 2012 12:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125883 MODVAT credit under Notification No. 29/2000-C.E. (N.T.) and Rule 57AK of the Central Excise Rules, 1944 cannot be denied merely because inputs were received under delivery challans or stock transfer invoices instead of sale invoices. Where the duty-paid character of the inputs, actual receipt, and genuineness of the supporting documents are not in dispute, the notification conditions do not create an inflexible bar to credit. The Tribunal accordingly upheld the assessee's credit and rejected the Revenue's appeal. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125883