https://www.taxtmi.com/caselaws?id=93521 Modvat credit was held inadmissible where the invoices lacked the particulars required by Notification No. 33/94-C.E. (N.T.), and later details supplied during adjudication were not co-relatable with the disputed documents. The requirement of proper invoice particulars was therefore not satisfied, so the credit disallowance was sustained. The penalty, however, was found excessive in relation to the duty involved and was substantially reduced on the facts and circumstances. The order was otherwise upheld, and the appeal succeeded only to the limited extent of penalty modification. en-us Wed, 05 Apr 2000 00:00:00 +0530 Mon, 14 Nov 2011 11:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93521 Modvat credit was held inadmissible where the invoices lacked the particulars required by Notification No. 33/94-C.E. (N.T.), and later details supplied during adjudication were not co-relatable with the disputed documents. The requirement of proper invoice particulars was therefore not satisfied, so the credit disallowance was sustained. The penalty, however, was found excessive in relation to the duty involved and was substantially reduced on the facts and circumstances. The order was otherwise upheld, and the appeal succeeded only to the limited extent of penalty modification. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93521