https://www.taxtmi.com/caselaws?id=104239 Modvat credit is available only on prescribed duty-paying documents. Invoices that were admittedly quadruplicate copies, with the printed description "Quadruplicate for Assessee" struck out and replaced by handwritten wording "Duplicate for transporter", were irregular and could not be accepted as valid documents for credit. Credit was therefore denied. However, the surrounding facts did not justify penal consequences, and the enhanced penalty was set aside. The result was denial of Modvat credit with waiver of penalty. en-us Mon, 17 Jun 2002 00:00:00 +0530 Tue, 28 Feb 2012 13:10:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104239 Modvat credit is available only on prescribed duty-paying documents. Invoices that were admittedly quadruplicate copies, with the printed description "Quadruplicate for Assessee" struck out and replaced by handwritten wording "Duplicate for transporter", were irregular and could not be accepted as valid documents for credit. Credit was therefore denied. However, the surrounding facts did not justify penal consequences, and the enhanced penalty was set aside. The result was denial of Modvat credit with waiver of penalty. Case-Laws Central Excise Mon, 17 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104239