https://www.taxtmi.com/caselaws?id=52093 Modvat credit could not be denied merely because the dealer's invoices showed an incorrect despatch source when the inputs were received in the factory, their duty-paid character was not disputed, and their use in manufacture was established. The invoice defect was attributable to the dealer, not the assessee, and by itself did not justify disallowance of credit. On the same reasoning, the connected penalty and interest were also unsustainable. The impugned order was therefore set aside for all three appellants. en-us Fri, 26 Sep 2003 00:00:00 +0530 Thu, 30 Sep 2010 16:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52093 Modvat credit could not be denied merely because the dealer's invoices showed an incorrect despatch source when the inputs were received in the factory, their duty-paid character was not disputed, and their use in manufacture was established. The invoice defect was attributable to the dealer, not the assessee, and by itself did not justify disallowance of credit. On the same reasoning, the connected penalty and interest were also unsustainable. The impugned order was therefore set aside for all three appellants. Case-Laws Central Excise Fri, 26 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52093