https://www.taxtmi.com/caselaws?id=202592 Modvat credit was allowable where inputs were received directly from the manufacturer and the invoice carried the required endorsement that duty had been paid. Compliance with those two notification conditions satisfied the requirement of taking reasonable steps under the proviso to rule 57-A(6). Because there was no finding that the assessee had participated in any false endorsement, any failure by the input manufacturer to discharge duty could not be shifted onto the assessee. The assessee was therefore entitled to the credit, and the departmental challenge failed. en-us Wed, 19 Jan 2011 00:00:00 +0530 Thu, 06 Jun 2013 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202592 Modvat credit was allowable where inputs were received directly from the manufacturer and the invoice carried the required endorsement that duty had been paid. Compliance with those two notification conditions satisfied the requirement of taking reasonable steps under the proviso to rule 57-A(6). Because there was no finding that the assessee had participated in any false endorsement, any failure by the input manufacturer to discharge duty could not be shifted onto the assessee. The assessee was therefore entitled to the credit, and the departmental challenge failed. Case-Laws Central Excise Wed, 19 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202592