https://www.taxtmi.com/caselaws?id=116384 Modvat credit was upheld for invoices lacking transport particulars where accompanying delivery notes supplied the missing mode of transport and vehicle details, and receipt of goods was undisputed. Credit was denied for cleated stampings and electrical stampings because they were not specifically declared in the earlier Rule 57G declaration; a later specific declaration did not cure the prior omission. The penalty under Rule 173Q was set aside because the lapses were not treated as fit for penal action. en-us Fri, 01 Jul 2005 00:00:00 +0530 Tue, 12 Jun 2012 10:02:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116384 Modvat credit was upheld for invoices lacking transport particulars where accompanying delivery notes supplied the missing mode of transport and vehicle details, and receipt of goods was undisputed. Credit was denied for cleated stampings and electrical stampings because they were not specifically declared in the earlier Rule 57G declaration; a later specific declaration did not cure the prior omission. The penalty under Rule 173Q was set aside because the lapses were not treated as fit for penal action. Case-Laws Central Excise Fri, 01 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116384