https://www.taxtmi.com/caselaws?id=50085 Modvat credit could not be denied to a buyer solely because the seller made invoice mistakes where the buyer was found not at fault. The eligibility of the goods had to be examined under the applicable Modvat rules, and an alternative fastening of liability without addressing that substantive finding was unsustainable. On that basis, the denial of credit was unjustified, and credit remained available subject to satisfaction of the prescribed eligibility conditions. The impugned order was set aside and consequential relief followed. en-us Fri, 13 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 16:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50085 Modvat credit could not be denied to a buyer solely because the seller made invoice mistakes where the buyer was found not at fault. The eligibility of the goods had to be examined under the applicable Modvat rules, and an alternative fastening of liability without addressing that substantive finding was unsustainable. On that basis, the denial of credit was unjustified, and credit remained available subject to satisfaction of the prescribed eligibility conditions. The impugned order was set aside and consequential relief followed. Case-Laws Central Excise Fri, 13 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50085