https://www.taxtmi.com/caselaws?id=970 The Tribunal allowed the appeals in favor of the appellants, setting aside the order disallowing Modvat credit. It was established that the inputs mentioned in the invoices were received and used by the appellants, with duty liability discharged by the original manufacturer. Citing a precedent from a similar case, the Tribunal emphasized the validity of Modvatable documents if the dealer was registered at the time of issuance and goods were received under valid invoices. The decision aligned with the precedent set by a co-ordinate bench, ultimately granting relief to the appellants regarding the Modvat credit issue. en-us Thu, 27 Jul 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=970 The Tribunal allowed the appeals in favor of the appellants, setting aside the order disallowing Modvat credit. It was established that the inputs mentioned in the invoices were received and used by the appellants, with duty liability discharged by the original manufacturer. Citing a precedent from a similar case, the Tribunal emphasized the validity of Modvatable documents if the dealer was registered at the time of issuance and goods were received under valid invoices. The decision aligned with the precedent set by a co-ordinate bench, ultimately granting relief to the appellants regarding the Modvat credit issue. Case-Laws Central Excise Thu, 27 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=970