https://www.taxtmi.com/caselaws?id=50965 Modvat credit cannot be denied to a recipient merely because of an alleged irregularity at the dealer's end, where the dealer's invoice is regular on its face and no discrepancy in the document itself is shown. The text states that the denial rested only on an objection that the dealer was not entitled to issue the invoice from the registered godown because the manufacturer's original invoice stood in the dealer's head office name. In the absence of any adjudication or action against the dealer, and where the assessee's credit is supported by a proper document, the denial of credit is unsustainable and consequential relief follows. en-us Fri, 22 Jun 2001 00:00:00 +0530 Mon, 20 Sep 2010 18:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50965 Modvat credit cannot be denied to a recipient merely because of an alleged irregularity at the dealer's end, where the dealer's invoice is regular on its face and no discrepancy in the document itself is shown. The text states that the denial rested only on an objection that the dealer was not entitled to issue the invoice from the registered godown because the manufacturer's original invoice stood in the dealer's head office name. In the absence of any adjudication or action against the dealer, and where the assessee's credit is supported by a proper document, the denial of credit is unsustainable and consequential relief follows. Case-Laws Central Excise Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50965