https://www.taxtmi.com/caselaws?id=51467 Modvat credit was held admissible where invoices were issued by a registered dealer through a branch office, while the goods were received by the concerned branch and the documents were otherwise accepted as duty paying documents. The Tribunal applied its earlier decision and held that credit could not be denied merely because the dealer's invoicing pattern was irregular, especially where no action had been taken against the dealer. Once the essential conditions for credit were satisfied and the documents were valid, the substantive Modvat benefit could not be refused. Denial of credit was therefore unsustainable. en-us Mon, 11 Feb 2002 00:00:00 +0530 Fri, 24 Sep 2010 19:00:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51467 Modvat credit was held admissible where invoices were issued by a registered dealer through a branch office, while the goods were received by the concerned branch and the documents were otherwise accepted as duty paying documents. The Tribunal applied its earlier decision and held that credit could not be denied merely because the dealer's invoicing pattern was irregular, especially where no action had been taken against the dealer. Once the essential conditions for credit were satisfied and the documents were valid, the substantive Modvat benefit could not be refused. Denial of credit was therefore unsustainable. Case-Laws Central Excise Mon, 11 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51467