https://www.taxtmi.com/caselaws?id=98414 Procedural defects in invoices, by themselves, were treated as insufficient to deny Modvat credit at the prima facie stage where the receipt and use of duty-paid inputs in manufacture were not disputed. The CEGAT view was that non-compliance with the invoice particulars prescribed under Notification No. 33/94-C.E. (N.T.) did not, on these facts, justify rejection of the credit claim or refusal of interim protection. The appellant was therefore found to have a strong prima facie case, and the pre-deposit condition was dispensed with while recovery of the disputed duty was stayed pending appeal. en-us Tue, 05 Dec 2000 00:00:00 +0530 Fri, 20 Jan 2012 15:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98414 Procedural defects in invoices, by themselves, were treated as insufficient to deny Modvat credit at the prima facie stage where the receipt and use of duty-paid inputs in manufacture were not disputed. The CEGAT view was that non-compliance with the invoice particulars prescribed under Notification No. 33/94-C.E. (N.T.) did not, on these facts, justify rejection of the credit claim or refusal of interim protection. The appellant was therefore found to have a strong prima facie case, and the pre-deposit condition was dispensed with while recovery of the disputed duty was stayed pending appeal. Case-Laws Central Excise Tue, 05 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98414