https://www.taxtmi.com/caselaws?id=88062 Modvat credit was considered against the revised invoice procedure introduced by Notification No. 15/94-C.E. (N.T.) and the prescribed documents under Notification No. 16/94-C.E. (N.T.) from 1-4-1994 under Rule 57G of the Central Excise Rules, 1944. Credit based on endorsed bills and invoices issued after the changeover date was rejected because the documents did not meet the prescribed requirements and contained material inconsistencies, including incorrect or impossible references to invoice particulars. The plea of substantial compliance failed because defects in the mandatory documentation could not be cured for Modvat purposes, and denial of credit was upheld. en-us Fri, 28 Nov 1997 00:00:00 +0530 Wed, 14 Sep 2011 17:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88062 Modvat credit was considered against the revised invoice procedure introduced by Notification No. 15/94-C.E. (N.T.) and the prescribed documents under Notification No. 16/94-C.E. (N.T.) from 1-4-1994 under Rule 57G of the Central Excise Rules, 1944. Credit based on endorsed bills and invoices issued after the changeover date was rejected because the documents did not meet the prescribed requirements and contained material inconsistencies, including incorrect or impossible references to invoice particulars. The plea of substantial compliance failed because defects in the mandatory documentation could not be cured for Modvat purposes, and denial of credit was upheld. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88062