https://www.taxtmi.com/caselaws?id=34153 Modvat credit under the Central Excise Rules, 1944 required strict compliance with the prescribed invoice format, including the duplicate-for-transporter copy and the specified colours and markings for the four invoice copies. Those requirements were intended to prevent double availment of credit and to enable verification of the underlying transaction. Because the invoices in question did not comply with the prescribed scheme, the assessee could not claim the credit. The orders allowing Modvat credit on such non-compliant invoices were therefore unsustainable. en-us Fri, 05 Sep 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34153 Modvat credit under the Central Excise Rules, 1944 required strict compliance with the prescribed invoice format, including the duplicate-for-transporter copy and the specified colours and markings for the four invoice copies. Those requirements were intended to prevent double availment of credit and to enable verification of the underlying transaction. Because the invoices in question did not comply with the prescribed scheme, the assessee could not claim the credit. The orders allowing Modvat credit on such non-compliant invoices were therefore unsustainable. Case-Laws Central Excise Fri, 05 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34153