https://www.taxtmi.com/caselaws?id=4682 Modvat credit could not be refused merely because dealer invoices were issued from premises other than the registered premises when duty payment, receipt of inputs, and use of those inputs in manufacture were established. The Tribunal accepted factual verification of duty-paid goods and their movement into the final product, and the Board's circular and amending notification under the Central Excise Rules, 1944 supported the view that credit should not fail only because every prescribed document particular was absent. On those facts, denial of credit on the invoice-premises objection alone was not justified, and no substantial question of law arose. en-us Tue, 21 Nov 2006 00:00:00 +0530 Tue, 22 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4682 Modvat credit could not be refused merely because dealer invoices were issued from premises other than the registered premises when duty payment, receipt of inputs, and use of those inputs in manufacture were established. The Tribunal accepted factual verification of duty-paid goods and their movement into the final product, and the Board's circular and amending notification under the Central Excise Rules, 1944 supported the view that credit should not fail only because every prescribed document particular was absent. On those facts, denial of credit on the invoice-premises objection alone was not justified, and no substantial question of law arose. Case-Laws Central Excise Tue, 21 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4682