https://www.taxtmi.com/caselaws?id=94981 Modvat credit cannot be denied merely because a dealer's invoice omits the duty rate if the relevant particulars, including value and total duty paid, are available and the applicable rate can be ascertained from the tariff. The absence of one specific invoice entry does not by itself invalidate the documents for Modvat purposes where the substantive information needed to verify duty payment is present. On that basis, the denial of credit was held unjustified and the assessee succeeded. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94981 Modvat credit cannot be denied merely because a dealer's invoice omits the duty rate if the relevant particulars, including value and total duty paid, are available and the applicable rate can be ascertained from the tariff. The absence of one specific invoice entry does not by itself invalidate the documents for Modvat purposes where the substantive information needed to verify duty payment is present. On that basis, the denial of credit was held unjustified and the assessee succeeded. Case-Laws Customs Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94981