Modvat credit cannot be denied for invoice defects alone where duty-paid goods are otherwise verified.

Modvat credit could not be denied merely because the invoices contained defects in PLA/RG 23A entry, time of removal, or other particulars, where the credit was claimed on duplicate invoices and the duty-paid nature of the goods was not in dispute. The original authority had already verified that the goods suffered duty, and those invoice objections were insufficient to treat the documents as invalid. The denial of Modvat credit was therefore set aside and the appeal was allowed.

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Issues: Whether Modvat credit could be denied on the ground that the invoices were invalid documents because of defects relating to PLA/RG 23A entry, time of removal, and invoice particulars.

Analysis: The credit was claimed on duplicate copies of invoices and the goods received were not in dispute as having suffered duty. The only objections related to certain invoice particulars, but the duty-paying nature of the goods had already been verified by the original authority. In view of the facts and the cited case law, the objections were not sufficient to disallow the credit.

Conclusion: The denial of Modvat credit was set aside and the appeal was allowed.

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