https://www.taxtmi.com/caselaws?id=90277 Modvat credit could not be denied merely because invoices did not mention the PLA debit entry where the invoices otherwise contained the relevant particulars, including the rate and amount of duty. Notification No. 33/94-C.E. (N.T.) did not require any reference to PLA entry as a condition for credit, so insisting on that detail imposed an extraneous requirement not found in the notification. The operative principle is that credit cannot be refused for omission of a non-mandatory invoice entry when the governing provision does not prescribe it. en-us Thu, 04 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90277 Modvat credit could not be denied merely because invoices did not mention the PLA debit entry where the invoices otherwise contained the relevant particulars, including the rate and amount of duty. Notification No. 33/94-C.E. (N.T.) did not require any reference to PLA entry as a condition for credit, so insisting on that detail imposed an extraneous requirement not found in the notification. The operative principle is that credit cannot be refused for omission of a non-mandatory invoice entry when the governing provision does not prescribe it. Case-Laws Central Excise Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90277