https://www.taxtmi.com/caselaws?id=103501 The appellate judge allowed the appeal, setting aside the disallowance of Modvat credit and penalty imposed on the appellants. The judge found that the deficiencies in the invoices were rectified by the additional documents submitted by the appellants, which had not been duly considered by the lower authorities. As a result, the Modvat credit was deemed valid, totaling Rs. 26,780/-. The judge emphasized the lower authorities' failure to properly assess the documents, leading to the incorrect disallowance of credit and penalty. en-us Tue, 27 Feb 2001 00:00:00 +0530 Thu, 23 Feb 2012 13:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103501 The appellate judge allowed the appeal, setting aside the disallowance of Modvat credit and penalty imposed on the appellants. The judge found that the deficiencies in the invoices were rectified by the additional documents submitted by the appellants, which had not been duly considered by the lower authorities. As a result, the Modvat credit was deemed valid, totaling Rs. 26,780/-. The judge emphasized the lower authorities' failure to properly assess the documents, leading to the incorrect disallowance of credit and penalty. Case-Laws Central Excise Tue, 27 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103501