https://www.taxtmi.com/caselaws?id=89285 The court ruled in favor of the Revenue, disallowing the Modvat credit claimed by the respondents due to the omission of crucial particulars, such as mode of transport and motor vehicle numbers, in the invoices. The judge emphasized the significance of including such details for effective revenue oversight and noted discrepancies between the invoices and goods receipts. The court concluded that these omissions raised doubts about the receipt of materials by the respondents, leading to the denial of the Modvat credit and allowing the Revenue's appeal. en-us Fri, 19 Jun 1998 00:00:00 +0530 Mon, 26 Sep 2011 10:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89285 The court ruled in favor of the Revenue, disallowing the Modvat credit claimed by the respondents due to the omission of crucial particulars, such as mode of transport and motor vehicle numbers, in the invoices. The judge emphasized the significance of including such details for effective revenue oversight and noted discrepancies between the invoices and goods receipts. The court concluded that these omissions raised doubts about the receipt of materials by the respondents, leading to the denial of the Modvat credit and allowing the Revenue's appeal. Case-Laws Central Excise Fri, 19 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89285