https://www.taxtmi.com/caselaws?id=103757 Modvat credit could not be denied merely because the dealer's invoice did not duplicate every detail of the manufacturer's invoice where the goods were traceable through the dealer's documents and the relevant particulars were otherwise available. The Tribunal noted that the invoices recorded the invoice number, date and duty-paid details, and that the manufacturer and supplier were the same, so the absence of redundant particulars was not fatal. On that basis, denial of credit was held unsustainable and the assessee was entitled to the credit. en-us Tue, 06 Nov 2001 00:00:00 +0530 Fri, 24 Feb 2012 15:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103757 Modvat credit could not be denied merely because the dealer's invoice did not duplicate every detail of the manufacturer's invoice where the goods were traceable through the dealer's documents and the relevant particulars were otherwise available. The Tribunal noted that the invoices recorded the invoice number, date and duty-paid details, and that the manufacturer and supplier were the same, so the absence of redundant particulars was not fatal. On that basis, denial of credit was held unsustainable and the assessee was entitled to the credit. Case-Laws Central Excise Tue, 06 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103757