Modvat credit cannot be denied for minor invoice defects when duty payment and input consumption are undisputed.

Modvat credit could not be denied merely because the invoice omitted the original manufacturer's Central Excise registration number, where the document otherwise contained the essential duty-paying particulars and the receipt, consumption and duty payment on the inputs were not in dispute. Rule 57G, as amended by Notification No. 7/99-C.E. (N.T.), permits credit despite incomplete documentation if core details of duty payment and the goods are available, and the departmental circular directed that condonable defects be handled accordingly. The invoice defect was treated as a minor procedural error, and credit was allowed.

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Issues: Whether Modvat credit could be denied merely because the invoice did not contain the Central Excise registration number of the original manufacturer, when receipt and consumption of inputs and duty payment on the goods were not in dispute, in light of the amended Rule 57G and the departmental circular.

Analysis: The invoice was found to contain the relevant duty-paying particulars and the details of the original duty documents under which the goods were cleared. Rule 57G of the Central Excise Rules, 1944 was amended by Notification No. 7/99-C.E. (N.T.) dated 9-2-1999 to provide that credit shall not be denied merely because a document lacks all particulars, if it contains the essential details of duty payment, description of goods, assessable value, and name and address of the factory or warehouse. The accompanying Circular No. 441/7/99 dated 23-2-1999 also directed that condonable errors and pending matters be dealt with accordingly. Since receipt and consumption of the inputs, as well as discharge of duty, were not disputed, the defect in the invoice was treated as a minor error not warranting denial of credit.

Conclusion: Denial of Modvat credit was not justified, and the assessee was entitled to the credit.

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