https://www.taxtmi.com/caselaws?id=95502 Modvat credit on duplicate invoices was treated as dependent on strict compliance with the prescribed invoice format under Rule 57GG(4), and the colour requirement was held to be mandatory rather than a technicality. The implementation period granted by notification did not excuse invoices issued in a non-prescribed colour during the relevant period, so the credit claim failed. The Tribunal also held that non-compliance with the prescribed format could not be cured by treating another document as a substitute, and Modvat credit was not admissible. en-us Tue, 13 Feb 2001 00:00:00 +0530 Tue, 13 Dec 2011 10:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95502 Modvat credit on duplicate invoices was treated as dependent on strict compliance with the prescribed invoice format under Rule 57GG(4), and the colour requirement was held to be mandatory rather than a technicality. The implementation period granted by notification did not excuse invoices issued in a non-prescribed colour during the relevant period, so the credit claim failed. The Tribunal also held that non-compliance with the prescribed format could not be cured by treating another document as a substitute, and Modvat credit was not admissible. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95502