https://www.taxtmi.com/caselaws?id=97960 Modvat credit could not be denied where the dealer's invoices contained the particulars required by Notification No. 15/94-C.E. (N.T.), including the duty rate, duty amount, serial number, date, quantity of inputs, and the manufacturer's invoice details under Rule 52A. The invoices on record showed the required duty particulars in figures and words, so they were not deficient in form for credit purposes. A further objection that duty had been passed on in excess of the invoice price was also unavailable because that ground had not been raised in the show cause notice. The denial of credit was therefore unsustainable. en-us Mon, 16 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 16:51:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97960 Modvat credit could not be denied where the dealer's invoices contained the particulars required by Notification No. 15/94-C.E. (N.T.), including the duty rate, duty amount, serial number, date, quantity of inputs, and the manufacturer's invoice details under Rule 52A. The invoices on record showed the required duty particulars in figures and words, so they were not deficient in form for credit purposes. A further objection that duty had been passed on in excess of the invoice price was also unavailable because that ground had not been raised in the show cause notice. The denial of credit was therefore unsustainable. Case-Laws Central Excise Mon, 16 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97960