https://www.taxtmi.com/caselaws?id=85679 Modvat credit was not available under the notification prescribing a last date for taking credit because the credit was taken after 30-6-1994. However, the dealer's invoice, together with particulars drawn from the manufacturer's duty-paying document, satisfied the document requirements of the earlier notification, and the later liberalised scheme reinforced acceptance of such invoices. A procedural omission in the register could not defeat the substantive entitlement where the relevant document and particulars were available. The assessee was entitled to Modvat credit, and denial on the procedural objection was unsustainable. en-us Fri, 05 Jul 1996 00:00:00 +0530 Sat, 06 Aug 2011 15:17:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85679 Modvat credit was not available under the notification prescribing a last date for taking credit because the credit was taken after 30-6-1994. However, the dealer's invoice, together with particulars drawn from the manufacturer's duty-paying document, satisfied the document requirements of the earlier notification, and the later liberalised scheme reinforced acceptance of such invoices. A procedural omission in the register could not defeat the substantive entitlement where the relevant document and particulars were available. The assessee was entitled to Modvat credit, and denial on the procedural objection was unsustainable. Case-Laws Central Excise Fri, 05 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85679