Modvat credit cannot be denied for invoice defects when duty payment and essential particulars are otherwise shown.

Modvat credit could not be denied merely because it was taken on the original invoice without prior permission under Rule 57G(2A), where the duty-paid character of the inputs was undisputed and the invoices contained the required particulars. Notification No. 7/99-C.E. (N.T.) and Circular No. 441/7/99-CX. clarified that credit should not fail for omission of every prescribed detail if the document still shows duty payment, description of goods, assessable value, and the factory or warehouse name and address. As those particulars were present, the procedural objection was unsustainable and credit remained admissible.

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Issues: Whether Modvat credit could be denied merely because it was taken on the original invoice without prior permission under Rule 57G(2A) of the Central Excise Rules, 1944, when the duty-paid nature of the inputs and the relevant particulars in the invoices were not in dispute.

Analysis: The duty-paid character of the inputs was undisputed, and the inputs were otherwise admissible under Rule 57A of the Central Excise Rules, 1944. The case was pending when Notification No. 7/99-C.E. (N.T.) dated 09-02-1999 was issued. That notification, along with Circular No. 441/7/99-CX. dated 23-02-1999, clarified that credit should not be denied merely because a document did not contain every prescribed particular, so long as it contained the payment of duty, description of goods, assessable value, and the name and address of the factory or warehouse. Since those particulars were available in the invoices, the procedural objection raised by the Revenue did not survive.

Conclusion: Modvat credit could not be denied on this procedural ground, and the appeal was rightly rejected.

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