Modvat credit on dealer invoices remains available despite minor invoice defects where duty paid is traceable.

Modvat credit was considered on the basis of dealer invoices where the Department objected to omission of the vehicle number, time of removal, and a separate column entry for duty paid by the manufacturer. The analysis treats these omissions as non-fatal defects, since invoice irregularities of that kind were already regarded as remediable and did not by themselves invalidate the document. It was also noted that the duty element could be traced from the invoices covering the full quantity purchased, and the total duty paid by the manufacturer remained visible on the dealer's invoice despite the specific column omission. Credit was therefore not denied on these defects.

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Issues: Whether Modvat credit could be denied on dealer's invoice for omission of vehicle number, time of removal, or separate column entry for duty paid by the manufacturer.

Analysis: The invoice was not invalid merely because it did not mention the vehicle number or time of removal, as such omissions had already been treated as non-fatal or remediable defects. The duty element was also traceable from the set of invoices covering the entire quantity purchased by the respondent, and the total duty paid by the manufacturer was visible on the dealer's invoice notwithstanding the omission in the specific column relied upon by the Department.

Conclusion: Modvat credit could not be denied on these invoice defects, and the appeal failed.

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