https://www.taxtmi.com/caselaws?id=52262 Modvat credit was disputed on whether it could be denied only because the duplicate invoice was not coloured pink under Notification No. 23/95-C.E. The Tribunal noted directly conflicting earlier decisions: one treated the omission as a mere hyper-technical defect and refused denial of credit, while the other upheld denial on the basis that the notification was intended to prevent abuse of the Modvat scheme. Because the conflict was not resolved in the order, the issue was referred to a Larger Bench, and no final ruling on admissibility of credit was given. en-us Fri, 18 Jul 2003 00:00:00 +0530 Mon, 04 Oct 2010 15:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52262 Modvat credit was disputed on whether it could be denied only because the duplicate invoice was not coloured pink under Notification No. 23/95-C.E. The Tribunal noted directly conflicting earlier decisions: one treated the omission as a mere hyper-technical defect and refused denial of credit, while the other upheld denial on the basis that the notification was intended to prevent abuse of the Modvat scheme. Because the conflict was not resolved in the order, the issue was referred to a Larger Bench, and no final ruling on admissibility of credit was given. Case-Laws Central Excise Fri, 18 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52262