https://www.taxtmi.com/caselaws?id=86378 Modvat credit could not be denied solely because trader's invoice particulars were entered partly by rubber stamp and partly by hand when the underlying duty, serial number, quantity and figures were verifiable from the original challan-cum-invoice. The objection went only to the mode of recording, not to the correctness of the particulars, and no dispute was raised as to the manufacturer's original invoice. Such documents were not invalid for Modvat purposes on that ground alone, but formal verification of the matching particulars was still required before credit could be granted. The matter was remanded for reconsideration of credit on verification of the original documents. en-us Wed, 29 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:30:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86378 Modvat credit could not be denied solely because trader's invoice particulars were entered partly by rubber stamp and partly by hand when the underlying duty, serial number, quantity and figures were verifiable from the original challan-cum-invoice. The objection went only to the mode of recording, not to the correctness of the particulars, and no dispute was raised as to the manufacturer's original invoice. Such documents were not invalid for Modvat purposes on that ground alone, but formal verification of the matching particulars was still required before credit could be granted. The matter was remanded for reconsideration of credit on verification of the original documents. Case-Laws Central Excise Wed, 29 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86378