https://www.taxtmi.com/caselaws?id=113739 Credit on excise documents cannot be allowed where dealer invoices omit essential particulars required by the governing rule, including the manufacturer's name and address. Although Rule 57G(11) relaxed certain formal defects from February 1999, it still required core details such as duty payment, description of goods, assessable value, and the factory or warehouse particulars. Because those mandatory particulars were absent, the rule did not cure the defect and the disallowance of credit was upheld. en-us Thu, 30 Oct 2003 00:00:00 +0530 Tue, 08 May 2012 11:38:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113739 Credit on excise documents cannot be allowed where dealer invoices omit essential particulars required by the governing rule, including the manufacturer's name and address. Although Rule 57G(11) relaxed certain formal defects from February 1999, it still required core details such as duty payment, description of goods, assessable value, and the factory or warehouse particulars. Because those mandatory particulars were absent, the rule did not cure the defect and the disallowance of credit was upheld. Case-Laws Central Excise Thu, 30 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113739