https://www.taxtmi.com/caselaws?id=175550 Deemed Modvat credit under Notification No. 58/97-C.E. (N.T.) could not be denied to the recipient manufacturer merely because the supplier had not paid the full excise duty, where the invoices showed clearance under Rule 96ZP of the Central Excise Rules, 1944. The controlling position was that a recipient acting on such invoices is entitled to credit, and any short-payment dispute must be pursued against the supplier/manufacturer rather than the recipient. The issue was therefore resolved against the Revenue and in favour of the assessee. en-us Mon, 25 Feb 2008 00:00:00 +0530 Mon, 11 Sep 2017 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175550 Deemed Modvat credit under Notification No. 58/97-C.E. (N.T.) could not be denied to the recipient manufacturer merely because the supplier had not paid the full excise duty, where the invoices showed clearance under Rule 96ZP of the Central Excise Rules, 1944. The controlling position was that a recipient acting on such invoices is entitled to credit, and any short-payment dispute must be pursued against the supplier/manufacturer rather than the recipient. The issue was therefore resolved against the Revenue and in favour of the assessee. Case-Laws Central Excise Mon, 25 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175550