https://www.taxtmi.com/caselaws?id=89132 Where Modvat credit depends on a prescribed statutory invoice format, non-compliance with mandatory invoice colour requirements and omission of R.G. 23D particulars validly barred credit, and the defect was not cured by later insertion of details. By contrast, a bill of entry could not be rejected without considering that the imported consignment had been bifurcated, with part cleared on payment of customs duty and CVD. The lower authorities were required to verify the duty-paid clearance for the relevant portion before denying credit. Credit was upheld as denied on the invoice issue, while the bill of entry issue was remanded for factual verification and possible grant of credit. en-us Mon, 27 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 16:20:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89132 Where Modvat credit depends on a prescribed statutory invoice format, non-compliance with mandatory invoice colour requirements and omission of R.G. 23D particulars validly barred credit, and the defect was not cured by later insertion of details. By contrast, a bill of entry could not be rejected without considering that the imported consignment had been bifurcated, with part cleared on payment of customs duty and CVD. The lower authorities were required to verify the duty-paid clearance for the relevant portion before denying credit. Credit was upheld as denied on the invoice issue, while the bill of entry issue was remanded for factual verification and possible grant of credit. Case-Laws Central Excise Mon, 27 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89132