https://www.taxtmi.com/caselaws?id=50670 Modvat credit was treated as available only on strict compliance with prescribed documentary and registration requirements. Credit could not be supported by the original invoice instead of the required duplicate copy, and invoices lacking essential particulars such as the manufacturer's details, invoice number and date, value, quantity, and duty particulars were held to be defective in substance. The defect was not cured by later supplementation, and dealer registration was regarded as a mandatory condition rather than a mere procedural formality. On that basis, the credit was denied and the denial was upheld. en-us Thu, 22 Mar 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50670 Modvat credit was treated as available only on strict compliance with prescribed documentary and registration requirements. Credit could not be supported by the original invoice instead of the required duplicate copy, and invoices lacking essential particulars such as the manufacturer's details, invoice number and date, value, quantity, and duty particulars were held to be defective in substance. The defect was not cured by later supplementation, and dealer registration was regarded as a mandatory condition rather than a mere procedural formality. On that basis, the credit was denied and the denial was upheld. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50670