https://www.taxtmi.com/caselaws?id=95805 Modvat credit was not admissible on invoices issued by an unregistered dealer because dealer registration was a basic condition, and that defect was not treated as curable. By contrast, omission to mention the rate and amount of duty in words did not defeat credit where those particulars were shown in figures and the requirement was substantially complied with. Omission to mention the quantity of goods was also treated as a curable defect, since the invoices still identified the goods and enabled verification of the transaction and duty payment. Credit was therefore denied only for the unregistered dealer's invoices and allowed for the remaining invoices on substantial compliance grounds. en-us Fri, 16 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 11:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95805 Modvat credit was not admissible on invoices issued by an unregistered dealer because dealer registration was a basic condition, and that defect was not treated as curable. By contrast, omission to mention the rate and amount of duty in words did not defeat credit where those particulars were shown in figures and the requirement was substantially complied with. Omission to mention the quantity of goods was also treated as a curable defect, since the invoices still identified the goods and enabled verification of the transaction and duty payment. Credit was therefore denied only for the unregistered dealer's invoices and allowed for the remaining invoices on substantial compliance grounds. Case-Laws Central Excise Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95805