https://www.taxtmi.com/caselaws?id=103871 Modvat credit is discussed as depending on whether invoices constitute proper duty-paying documents and whether documentary defects are material. Unsigned invoices and invoices with missing consignor details or factory address were treated as defective and insufficient to support credit. By contrast, credit was considered sustainable where depot or dealer invoices showed no clear violation of the applicable notification or trade notice, where a stamped or handwritten "duplicate for transporter" marking did not destroy validity, and where duplicate invoices and supporting excise certificates substantiated duty payment. The commentary emphasises that substantive proof should prevail over mere technical objections, while material defects going to the proof of duty payment justify denial. en-us Tue, 01 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103871 Modvat credit is discussed as depending on whether invoices constitute proper duty-paying documents and whether documentary defects are material. Unsigned invoices and invoices with missing consignor details or factory address were treated as defective and insufficient to support credit. By contrast, credit was considered sustainable where depot or dealer invoices showed no clear violation of the applicable notification or trade notice, where a stamped or handwritten "duplicate for transporter" marking did not destroy validity, and where duplicate invoices and supporting excise certificates substantiated duty payment. The commentary emphasises that substantive proof should prevail over mere technical objections, while material defects going to the proof of duty payment justify denial. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103871