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    <title>MODVAT Credit Granted: Recipient Must Exercise &quot;Reasonable Care,&quot; Not Verify Supplier&#039;s Duty Payment Status.</title>
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    <description>MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care” and not verification from the department whether the duty stands paid by the manufacturer-seller - credit allowed - SC</description>
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      <description>MODVAT credit - supplier of inputs had not discharged full duty liability for the period covered by the invoices - The proviso postulates and requires “reasonable care” and not verification from the department whether the duty stands paid by the manufacturer-seller - credit allowed - SC</description>
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