https://www.taxtmi.com/caselaws?id=114516 Modvat credit was inadmissible where the supporting cash memos and invoices lacked the mandatory particulars required under Rule 52-A, including identification of the manufacturer or importer, the duty-paid element, and adequate description of the goods. Those omissions were treated as defects going to the root of entitlement, not as mere procedural irregularities. Authorities dealing with minor lapses such as non-filing of declarations were distinguished because the present documents failed to satisfy the basic documentary conditions for credit. On that basis, credit was denied. en-us Mon, 04 Oct 2004 00:00:00 +0530 Wed, 16 May 2012 13:21:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114516 Modvat credit was inadmissible where the supporting cash memos and invoices lacked the mandatory particulars required under Rule 52-A, including identification of the manufacturer or importer, the duty-paid element, and adequate description of the goods. Those omissions were treated as defects going to the root of entitlement, not as mere procedural irregularities. Authorities dealing with minor lapses such as non-filing of declarations were distinguished because the present documents failed to satisfy the basic documentary conditions for credit. On that basis, credit was denied. Case-Laws Central Excise Mon, 04 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114516