https://www.taxtmi.com/caselaws?id=126608 The court allowed the appeal, setting aside the denial of Modvat credit to the appellants amounting to Rs. 1,43,162. The judge referenced precedent, stating that duty paying documents showing the address of another unit of the same manufacturer should be considered valid for credit purposes. As long as inputs were received and utilized in final products, denial of credit on procedural grounds was not aligned with the statute. The decision was made on 17-4-2009, and the issue of the demand being time-barred was not addressed. en-us Fri, 17 Apr 2009 00:00:00 +0530 Tue, 12 Jun 2018 09:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126608 The court allowed the appeal, setting aside the denial of Modvat credit to the appellants amounting to Rs. 1,43,162. The judge referenced precedent, stating that duty paying documents showing the address of another unit of the same manufacturer should be considered valid for credit purposes. As long as inputs were received and utilized in final products, denial of credit on procedural grounds was not aligned with the statute. The decision was made on 17-4-2009, and the issue of the demand being time-barred was not addressed. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126608