https://www.taxtmi.com/caselaws?id=98829 Modvat credit was stated to be unavailable where the claim was supported by an extra copy of the invoice instead of the prescribed duplicate copy, and the invoice omitted the rule number and particulars showing duty payment. The documentary requirements were treated as substantive to the validity of the credit claim, not as mere procedural formalities. On that basis, the deficiency was not regarded as curable, and the credit was said to be inadmissible. en-us Thu, 23 Dec 1999 00:00:00 +0530 Tue, 24 Jan 2012 12:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98829 Modvat credit was stated to be unavailable where the claim was supported by an extra copy of the invoice instead of the prescribed duplicate copy, and the invoice omitted the rule number and particulars showing duty payment. The documentary requirements were treated as substantive to the validity of the credit claim, not as mere procedural formalities. On that basis, the deficiency was not regarded as curable, and the credit was said to be inadmissible. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98829