https://www.taxtmi.com/caselaws?id=93865 Modvat credit could not be denied on CITCO invoices merely because the assessable value was not stated in dealer-related documents where dealer certificates and supporting material supplied the required particulars, and the omission was not shown to be a mandatory condition under the Notification. Credit was therefore allowed on that ground. By contrast, credit on the Reliable Electrodes invoice was inadmissible because no additional particulars were produced to complete the document in accordance with the Notification, leaving the prescribed documentary conditions unsatisfied. The governing principle is that credit is available where the prescribed particulars are otherwise furnished, but remains disallowed where the invoice is incomplete and the missing particulars are not supplied. en-us Wed, 10 May 2000 00:00:00 +0530 Thu, 17 Nov 2011 15:10:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93865 Modvat credit could not be denied on CITCO invoices merely because the assessable value was not stated in dealer-related documents where dealer certificates and supporting material supplied the required particulars, and the omission was not shown to be a mandatory condition under the Notification. Credit was therefore allowed on that ground. By contrast, credit on the Reliable Electrodes invoice was inadmissible because no additional particulars were produced to complete the document in accordance with the Notification, leaving the prescribed documentary conditions unsatisfied. The governing principle is that credit is available where the prescribed particulars are otherwise furnished, but remains disallowed where the invoice is incomplete and the missing particulars are not supplied. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93865