https://www.taxtmi.com/caselaws?id=173678 For Modvat credit under Rule 57G, the decisive requirement is proof that the inputs were duty paid and actually received by the claimant for use in the factory. An invoice or dealer-issued document need not be endorsed in the claimant's name unless the rule specifically requires it, and credit cannot be denied merely for a documentary deficiency where duty payment and receipt of inputs are established. The discussion also extends the same principle to invoices issued through dealers in the purchase chain. en-us Thu, 07 Jun 2007 00:00:00 +0530 Mon, 06 Nov 2017 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173678 For Modvat credit under Rule 57G, the decisive requirement is proof that the inputs were duty paid and actually received by the claimant for use in the factory. An invoice or dealer-issued document need not be endorsed in the claimant's name unless the rule specifically requires it, and credit cannot be denied merely for a documentary deficiency where duty payment and receipt of inputs are established. The discussion also extends the same principle to invoices issued through dealers in the purchase chain. Case-Laws Central Excise Thu, 07 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173678