https://www.taxtmi.com/caselaws?id=99969 Modvat credit was held admissible where the dealer's invoice contained the essential particulars, including the manufacturer and consignment stockist details, serial number, date, quantity, and the rate and amount of duty in figures, even though the duty particulars were not written in words. The absence of words was treated as a minor formal defect, because the substantive statutory requirements for establishing duty payment and eligibility were otherwise satisfied. Denial of credit solely on that technical ground was therefore unjustified. en-us Wed, 24 Jan 2001 00:00:00 +0530 Mon, 30 Jan 2012 17:45:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99969 Modvat credit was held admissible where the dealer's invoice contained the essential particulars, including the manufacturer and consignment stockist details, serial number, date, quantity, and the rate and amount of duty in figures, even though the duty particulars were not written in words. The absence of words was treated as a minor formal defect, because the substantive statutory requirements for establishing duty payment and eligibility were otherwise satisfied. Denial of credit solely on that technical ground was therefore unjustified. Case-Laws Central Excise Wed, 24 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99969