https://www.taxtmi.com/caselaws?id=51739 The Tribunal allowed the appeal in part, emphasizing that discrepancies in the address on invoices should not invalidate Modvat credit eligibility when goods are utilized in the factory. Invoices totaling Rs. 7.49 lakhs were deemed valid despite not being marked as duplicate, as the requirement came into effect later. The Tribunal held that a trade notice lacking legal authority cannot be used to deny credit based on missing details like mode of transport and time. However, credit based on a customer copy of an invoice was denied due to lack of relevant legal grounds. en-us Wed, 07 Aug 2002 00:00:00 +0530 Tue, 28 Sep 2010 09:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51739 The Tribunal allowed the appeal in part, emphasizing that discrepancies in the address on invoices should not invalidate Modvat credit eligibility when goods are utilized in the factory. Invoices totaling Rs. 7.49 lakhs were deemed valid despite not being marked as duplicate, as the requirement came into effect later. The Tribunal held that a trade notice lacking legal authority cannot be used to deny credit based on missing details like mode of transport and time. However, credit based on a customer copy of an invoice was denied due to lack of relevant legal grounds. Case-Laws Central Excise Wed, 07 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51739