https://www.taxtmi.com/caselaws?id=51007 Modvat credit on furnace oil could not be denied merely because invoices lacked pre-authentication, were marked duplicate for transporter, or contained incomplete particulars, where duty-paid receipt was otherwise established. The inputs were supplied by a Central Government undertaking, the invoices indicated duty payment, the goods were delivered directly in tankers, and the supplier certified that duty had been paid. As the Revenue raised no doubt about the duty-paid character of the inputs and the defects were only procedural and outside the buyer's control, disallowance of credit was unjustified. en-us Fri, 03 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:22:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51007 Modvat credit on furnace oil could not be denied merely because invoices lacked pre-authentication, were marked duplicate for transporter, or contained incomplete particulars, where duty-paid receipt was otherwise established. The inputs were supplied by a Central Government undertaking, the invoices indicated duty payment, the goods were delivered directly in tankers, and the supplier certified that duty had been paid. As the Revenue raised no doubt about the duty-paid character of the inputs and the defects were only procedural and outside the buyer's control, disallowance of credit was unjustified. Case-Laws Central Excise Fri, 03 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51007