https://www.taxtmi.com/caselaws?id=95500 Where a statutory notification prescribes a specific colour and form for the duplicate duty-paying invoice, strict compliance is required for Modvat credit. The Tribunal treated the pink-colour requirement as substantive, not a mere technicality, and rejected reliance on a transitional-period argument because the invoices were admittedly not in the prescribed colour and no substitute document could be treated as equivalent. Modvat credit was therefore held inadmissible, and the denial of credit was sustained. en-us Tue, 13 Feb 2001 00:00:00 +0530 Mon, 12 Dec 2011 18:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95500 Where a statutory notification prescribes a specific colour and form for the duplicate duty-paying invoice, strict compliance is required for Modvat credit. The Tribunal treated the pink-colour requirement as substantive, not a mere technicality, and rejected reliance on a transitional-period argument because the invoices were admittedly not in the prescribed colour and no substitute document could be treated as equivalent. Modvat credit was therefore held inadmissible, and the denial of credit was sustained. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95500