https://www.taxtmi.com/caselaws?id=32424 Modvat credit under Rule 57G read with Rule 57GG of the Central Excise Rules, 1944 was denied because the invoices did not contain the pre-printed particulars mandated by Notification No. 23/95-C.E. (N.T.). The High Court treated the invoice requirements as clear and mandatory, meant to prevent misuse through duplicate or false invoicing, and held that handwritten substitutions could not cure the defect. The contrary view that the lapse was merely procedural was rejected, and credit was held inadmissible on the invoices in question. en-us Fri, 04 Jul 2008 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32424 Modvat credit under Rule 57G read with Rule 57GG of the Central Excise Rules, 1944 was denied because the invoices did not contain the pre-printed particulars mandated by Notification No. 23/95-C.E. (N.T.). The High Court treated the invoice requirements as clear and mandatory, meant to prevent misuse through duplicate or false invoicing, and held that handwritten substitutions could not cure the defect. The contrary view that the lapse was merely procedural was rejected, and credit was held inadmissible on the invoices in question. Case-Laws Central Excise Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32424