Modvat credit cannot be refused for a technical invoice omission when later clarification and duty particulars support the claim.

Modvat credit could not be denied solely because one manufacturer's invoice number was omitted in the dealer's invoice where the duty-paid quantity was otherwise reflected and a later clarificatory letter identified the missing invoice. The omission was treated as a technical lapse, and the authorities were required to consider the clarificatory letter and verify the particulars. The denial of credit was set aside and the matter remanded for de novo consideration on that basis.

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Issues: Whether Modvat credit could be denied merely because one manufacturer's invoice number was omitted in the dealer's invoice, despite the duty paid on the relevant quantity being reflected and a subsequent clarificatory letter identifying the omitted invoice being produced.

Analysis: The omission to mention one manufacturer's invoice number was treated as a short technical lapse. The dealer's invoice showed the duty paid under the second invoice, and the later letter supplied the missing invoice number, which would correct the earlier mistake. The clarificatory letter ought to have been considered by the authorities, along with necessary verification of the particulars.

Conclusion: The denial of Modvat credit on the ground of the omitted invoice number was set aside and the matter was remanded for de novo consideration after taking the clarificatory letter into account.

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