2004 (3) TMI 605

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..... t the appellant that they had taken Modvat credit on the strength of invoices, which were not authenticated by the proper officer as per the provisions of Rule 57G(3)(i). The said invoices were issued by the dealer of imported goods. It was also alleged that the appellants ought to have ensured before taking the credit of duty, that the duty paying documents on the basis of which the credit is bei .....

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..... it is claimed that credit cannot be denied, as the assessee himself has not contravened any provisions. 4. I note that the appellants reliance on the aforesaid judgments is misplaced. This is a case of grant of Modvat credit with reference to the invoices issued by the dealer. It is a mandatory requirement under Rule 57G(3)(i) that the invoices issued by the dealer of the imported goods should .....

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