https://www.taxtmi.com/caselaws?id=50464 The court allowed all five appeals, ruling in favor of the manufacturers, who were permitted to claim Modvat credit based on transporter's copies issued by registered dealers, even if the dealers were unable to produce the original transporter's copy. The court emphasized that any irregularities on the dealer's part should not affect the manufacturers' right to claim credit, and any issues with dealer compliance should be addressed directly with the dealer rather than penalizing the manufacturers. The decision ensured that the manufacturers would receive any consequential relief due to them in accordance with the law. en-us Wed, 14 Feb 2001 00:00:00 +0530 Sat, 21 Aug 2010 18:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50464 The court allowed all five appeals, ruling in favor of the manufacturers, who were permitted to claim Modvat credit based on transporter's copies issued by registered dealers, even if the dealers were unable to produce the original transporter's copy. The court emphasized that any irregularities on the dealer's part should not affect the manufacturers' right to claim credit, and any issues with dealer compliance should be addressed directly with the dealer rather than penalizing the manufacturers. The decision ensured that the manufacturers would receive any consequential relief due to them in accordance with the law. Case-Laws Central Excise Wed, 14 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50464