https://www.taxtmi.com/caselaws?id=92388 Modvat credit could not be denied where the dealer obtained registration under Rule 57G within the period allowed by the Board circular and the invoices substantially contained the particulars required by Notification No. 15/94. The invoices included the relevant details from the manufacturers' invoices under Rule 52A, including duty particulars, so the technical objection to credit failed on the facts. The assessee was therefore entitled to the credit, and the departmental challenge was unsuccessful. en-us Wed, 11 Aug 1999 00:00:00 +0530 Tue, 01 Nov 2011 13:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92388 Modvat credit could not be denied where the dealer obtained registration under Rule 57G within the period allowed by the Board circular and the invoices substantially contained the particulars required by Notification No. 15/94. The invoices included the relevant details from the manufacturers' invoices under Rule 52A, including duty particulars, so the technical objection to credit failed on the facts. The assessee was therefore entitled to the credit, and the departmental challenge was unsuccessful. Case-Laws Central Excise Wed, 11 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92388