https://www.taxtmi.com/caselaws?id=52650 Modvat credit cannot be denied to a bona fide purchaser merely because the manufacturer's duty liability is said not to have been fully discharged, where duty-paid invoices and the manufacturer's stamp evidence payment and no material shows the certificate to be false or recovery proceedings to have been started. Credit also cannot be denied on the technical ground that the goods were routed through a government undertaking acting as agent, when the invoice was issued by the manufacturer, the goods were received as dutiable goods, and their use in the final products is undisputed. The operative principle is that technical objections do not defeat credit where the duty element and receipt of goods are established. en-us Fri, 23 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52650 Modvat credit cannot be denied to a bona fide purchaser merely because the manufacturer's duty liability is said not to have been fully discharged, where duty-paid invoices and the manufacturer's stamp evidence payment and no material shows the certificate to be false or recovery proceedings to have been started. Credit also cannot be denied on the technical ground that the goods were routed through a government undertaking acting as agent, when the invoice was issued by the manufacturer, the goods were received as dutiable goods, and their use in the final products is undisputed. The operative principle is that technical objections do not defeat credit where the duty element and receipt of goods are established. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52650