Modvat credit requires proper consignee details on gate passes; collateral documents cannot cure a defective address.

Modvat credit was considered admissible only where the invoice or gate pass was addressed to the manufacturer who actually received the inputs, with the consignee's name and correct factory address treated as an important procedural safeguard. The presence of collateral documents or proof of receipt could not cure a defect in the address particulars on the gate passes, and such formal requirements were not waived merely because the goods were received. Minor deviations may be condoned, but this defect was treated as one that could not be ignored. The credit claim was therefore held not admissible.

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Issues: Whether Modvat credit was admissible on gate passes that did not bear the address of the appellant's factory and whether collateral documents could cure that defect.

Analysis: The credit could be availed only on the basis of invoices addressed to the manufacturer who actually received the inputs. The requirement that the consignee's name and correct address appear on the invoice was treated as a significant procedural safeguard, and the fact of receipt of goods could not be used to dispense with the prescribed formalities. While minor deviations may be condoned, the defect in the address on the gate passes was not one that could be waived or ignored on the strength of collateral evidence.

Conclusion: The claim for Modvat credit was not admissible and no interference was warranted.

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