1999 (1) TMI 218

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...., for the Respondent. [Order]. - Modvat credit has been disallowed to the appellants on two grounds - (i) that the invoice on the basis of which Modvat credit has been claimed was issued in the name of the registered office whereas the goods were received by them in their factory premises; and (ii) that the consignment was received by the appellants in two spells in their fac....

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....t of duty, thus satisfying all the requisite pre-conditions of Modvat credit. He submits that it is now a well-settled law that the substantive benefits should not be disallowed on mere procedural and technical grounds. He refers to number of decisions of the Tribunal wherein the duty paying documents showing the address of the registered office have been accepted by the Department as valid duty p....

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....anied by the duty paying document i.e. the invoice in the instant case. As this condition has not been satisfied by the appellants, the Modvat credit has been rightly disallowed by the authorities below. He also submits that there are no identification marks on the goods and on the invoice so as to correlate the inputs with the invoices. He submits that if there was any diversion en-route from the....