https://www.taxtmi.com/caselaws?id=95321 Modvat credit could not be denied merely because the assessee relied on an endorsed invoice where the wholesale dealer's invoice also carried the manufacturer's invoice serial number and date required by the applicable notification. The governing requirement was that the dealer's invoice contain the specified particulars of the manufacturer's invoice, and that condition was satisfied on the facts. Once the actual document was examined against the notification, the alleged defect in the duty-paying document did not survive. The denial of Modvat credit was therefore unsustainable, and the assessee was entitled to the credit. en-us Fri, 08 Dec 2000 00:00:00 +0530 Sat, 10 Dec 2011 12:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95321 Modvat credit could not be denied merely because the assessee relied on an endorsed invoice where the wholesale dealer's invoice also carried the manufacturer's invoice serial number and date required by the applicable notification. The governing requirement was that the dealer's invoice contain the specified particulars of the manufacturer's invoice, and that condition was satisfied on the facts. Once the actual document was examined against the notification, the alleged defect in the duty-paying document did not survive. The denial of Modvat credit was therefore unsustainable, and the assessee was entitled to the credit. Case-Laws Central Excise Fri, 08 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95321