https://www.taxtmi.com/caselaws?id=50736 Modvat credit was treated as admissible where duty-paid inputs were received under a proforma invoice and the regular invoice, being a prescribed document, was produced within three days. The document treats the proforma invoice as sufficient for credit purposes in these facts, and finds no legal infirmity or discrepancy in the availment of credit. The statutory provisions were read to preserve entitlement rather than deny credit on a technical irregularity, so the Revenue's objection failed. en-us Thu, 22 Mar 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:23:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50736 Modvat credit was treated as admissible where duty-paid inputs were received under a proforma invoice and the regular invoice, being a prescribed document, was produced within three days. The document treats the proforma invoice as sufficient for credit purposes in these facts, and finds no legal infirmity or discrepancy in the availment of credit. The statutory provisions were read to preserve entitlement rather than deny credit on a technical irregularity, so the Revenue's objection failed. Case-Laws Central Excise Thu, 22 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50736