https://www.taxtmi.com/caselaws?id=103978 Modvat credit on capital goods was held admissible where the declaration was filed before credit was taken, even though the goods had been received earlier, because the statutory sequence was satisfied on the facts. A further objection based on incomplete invoices failed because the Department did not identify any specific missing particulars or show any material defect in the documents. The allowance of Modvat credit was therefore sustained, and the Revenue's challenge failed. en-us Mon, 04 Feb 2002 00:00:00 +0530 Sat, 25 Feb 2012 12:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103978 Modvat credit on capital goods was held admissible where the declaration was filed before credit was taken, even though the goods had been received earlier, because the statutory sequence was satisfied on the facts. A further objection based on incomplete invoices failed because the Department did not identify any specific missing particulars or show any material defect in the documents. The allowance of Modvat credit was therefore sustained, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 04 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103978