https://www.taxtmi.com/caselaws?id=52548 Modvat credit cannot be denied merely because invoices for the transporter were marked by rubber stamp rather than pre-printed, since Rule 57GG only required the invoice to be marked for the relevant recipient. Wires and cables used in the manufacturing process qualify as inputs and are eligible for credit. Credit on invoices bearing handwritten serial numbers depends on verification that the goods were duty-paid, received and used in or in relation to manufacture, and that there is no risk of misuse; where those conditions are satisfied, credit should be allowed. en-us Tue, 11 Nov 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52548 Modvat credit cannot be denied merely because invoices for the transporter were marked by rubber stamp rather than pre-printed, since Rule 57GG only required the invoice to be marked for the relevant recipient. Wires and cables used in the manufacturing process qualify as inputs and are eligible for credit. Credit on invoices bearing handwritten serial numbers depends on verification that the goods were duty-paid, received and used in or in relation to manufacture, and that there is no risk of misuse; where those conditions are satisfied, credit should be allowed. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52548