https://www.taxtmi.com/caselaws?id=51261 Modvat credit remains admissible where invoices are issued in the assessee's name and the goods are received at its premises; the mere presence of a dealer's name or an endorsement such as "on account of" the dealer does not invalidate the document. The reference to the dealer is only an accounting feature and does not change the character of the invoice for credit purposes. A departmental trade notice aligned with the Board circular also recognised such invoices for Modvat. The denial of credit was therefore unsustainable, and credit was allowed in favour of the assessee. en-us Tue, 01 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 17:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51261 Modvat credit remains admissible where invoices are issued in the assessee's name and the goods are received at its premises; the mere presence of a dealer's name or an endorsement such as "on account of" the dealer does not invalidate the document. The reference to the dealer is only an accounting feature and does not change the character of the invoice for credit purposes. A departmental trade notice aligned with the Board circular also recognised such invoices for Modvat. The denial of credit was therefore unsustainable, and credit was allowed in favour of the assessee. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51261