https://www.taxtmi.com/caselaws?id=341 Modvat credit cannot be denied solely because the registered dealer was no longer functioning from the invoice address when the duty-paid nature of the inputs, their receipt in the factory and their use in manufacture were otherwise verifiable. Rule 57G, as amended, and the Board circular require credit to be allowed where the substantive conditions are met and the defect is only procedural. On that basis, the denial of credit was held unjustified and was set aside in favour of the assessee. en-us Wed, 24 Aug 2005 00:00:00 +0530 Sun, 13 Apr 2008 14:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341 Modvat credit cannot be denied solely because the registered dealer was no longer functioning from the invoice address when the duty-paid nature of the inputs, their receipt in the factory and their use in manufacture were otherwise verifiable. Rule 57G, as amended, and the Board circular require credit to be allowed where the substantive conditions are met and the defect is only procedural. On that basis, the denial of credit was held unjustified and was set aside in favour of the assessee. Case-Laws Central Excise Wed, 24 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341