https://www.taxtmi.com/caselaws?id=98600 Modvat credit is unavailable where invoices fail to satisfy the prescribed documentary particulars, including the duty rate where required, and supplier registration does not cure defects in the invoices. The text also states that credit on glass bottles is not admissible when their value is not included in the assessable value of the final product. It therefore treats both documentary compliance and the relevant valuation condition as mandatory requirements for availing credit under the scheme, with defective documentation or non-fulfilment of the value condition defeating entitlement. en-us Mon, 30 Jul 2001 00:00:00 +0530 Sat, 21 Jan 2012 12:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98600 Modvat credit is unavailable where invoices fail to satisfy the prescribed documentary particulars, including the duty rate where required, and supplier registration does not cure defects in the invoices. The text also states that credit on glass bottles is not admissible when their value is not included in the assessable value of the final product. It therefore treats both documentary compliance and the relevant valuation condition as mandatory requirements for availing credit under the scheme, with defective documentation or non-fulfilment of the value condition defeating entitlement. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98600