https://www.taxtmi.com/caselaws?id=90034 Modvat credit was held inadmissible where the invoices did not show the PLA entry number or other conclusive proof that duty had been paid on the inputs, and no material showed permission for consolidated entries. The required duplicate invoice was also not produced, and an extra copy could not replace the prescribed document. On both grounds, strict documentary compliance was treated as essential for availing credit, and the denial of credit was sustained. en-us Mon, 22 Mar 1999 00:00:00 +0530 Sat, 01 Oct 2011 18:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90034 Modvat credit was held inadmissible where the invoices did not show the PLA entry number or other conclusive proof that duty had been paid on the inputs, and no material showed permission for consolidated entries. The required duplicate invoice was also not produced, and an extra copy could not replace the prescribed document. On both grounds, strict documentary compliance was treated as essential for availing credit, and the denial of credit was sustained. Case-Laws Central Excise Mon, 22 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90034