https://www.taxtmi.com/caselaws?id=95922 Modvat credit claimed on dealer invoices was held inadmissible because the invoices did not contain the particulars required by the governing notification and rule. The controlling requirement was that invoices must show the duty paid by the manufacturer and allow reconciliation with the manufacturer's duty payment records at the production stage. The attempted reconciliation of the disputed invoices with the manufacturer's documents failed, and the deficiencies in the invoice particulars remained uncorrected. Credit was therefore disallowed and the disallowance was upheld against the assessee. en-us Fri, 02 Feb 2001 00:00:00 +0530 Thu, 15 Dec 2011 18:55:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95922 Modvat credit claimed on dealer invoices was held inadmissible because the invoices did not contain the particulars required by the governing notification and rule. The controlling requirement was that invoices must show the duty paid by the manufacturer and allow reconciliation with the manufacturer's duty payment records at the production stage. The attempted reconciliation of the disputed invoices with the manufacturer's documents failed, and the deficiencies in the invoice particulars remained uncorrected. Credit was therefore disallowed and the disallowance was upheld against the assessee. Case-Laws Central Excise Fri, 02 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95922