https://www.taxtmi.com/caselaws?id=52230 Modvat credit could not be denied where duty-paid inputs were verifiable and the commercial invoice could be correlated with the duty-paid invoice issued by the job worker. The Tribunal treated the decisive factor as substantial compliance with the prescribed procedure: the goods were manufactured by the job worker, duty payment particulars tallied, and the documents matched on verification. It distinguished situations involving missing invoice copies or invoices issued by unrelated non-manufacturers. On those facts, credit was held admissible despite the commercial invoice being raised by an intermediary or principal manufacturer rather than the job worker. en-us Tue, 25 Mar 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:10:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52230 Modvat credit could not be denied where duty-paid inputs were verifiable and the commercial invoice could be correlated with the duty-paid invoice issued by the job worker. The Tribunal treated the decisive factor as substantial compliance with the prescribed procedure: the goods were manufactured by the job worker, duty payment particulars tallied, and the documents matched on verification. It distinguished situations involving missing invoice copies or invoices issued by unrelated non-manufacturers. On those facts, credit was held admissible despite the commercial invoice being raised by an intermediary or principal manufacturer rather than the job worker. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52230