https://www.taxtmi.com/caselaws?id=202921 Modvat credit cannot be denied merely because invoices contain defects or the supplier later fails to maintain statutory records, where duty payment, actual receipt of inputs, and their use in manufacture are not in dispute. After the insertion of Rule 57G(11), credit remained available if the documents disclosed the essential particulars of duty payment, description, value, and identity of the factory or warehouse, and the goods had in fact suffered duty and been used. Procedural lapses by the supplier were treated as attributable to the supplier alone and were not a valid basis to refuse credit to the recipient. en-us Wed, 20 Oct 2010 00:00:00 +0530 Sat, 05 Mar 2011 13:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202921 Modvat credit cannot be denied merely because invoices contain defects or the supplier later fails to maintain statutory records, where duty payment, actual receipt of inputs, and their use in manufacture are not in dispute. After the insertion of Rule 57G(11), credit remained available if the documents disclosed the essential particulars of duty payment, description, value, and identity of the factory or warehouse, and the goods had in fact suffered duty and been used. Procedural lapses by the supplier were treated as attributable to the supplier alone and were not a valid basis to refuse credit to the recipient. Case-Laws Central Excise Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202921