https://www.taxtmi.com/caselaws?id=52205 Modvat credit could not be denied to a purchaser assessee where duty-paid goods were received and used in the manufacture of dutiable final products, and the invoices were issued under Rule 57GG. The purchaser was not required to obtain or verify the duplicate transporter's copy from the manufacturer, and bona fide reliance on the dealer's invoices protected the assessee from a later procedural lapse by the dealer. Board circulars did not support denial of credit in these circumstances. Credit was therefore admissible despite the dealer's non-compliance with transport-document formalities. en-us Thu, 24 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52205 Modvat credit could not be denied to a purchaser assessee where duty-paid goods were received and used in the manufacture of dutiable final products, and the invoices were issued under Rule 57GG. The purchaser was not required to obtain or verify the duplicate transporter's copy from the manufacturer, and bona fide reliance on the dealer's invoices protected the assessee from a later procedural lapse by the dealer. Board circulars did not support denial of credit in these circumstances. Credit was therefore admissible despite the dealer's non-compliance with transport-document formalities. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52205