MODVAT credit cannot be denied for minor invoice defects when duty-paid inputs were received and used in dutiable manufacture.

MODVAT credit could not be denied merely because invoices did not strictly comply with prescribed particulars under Rule 57GG of the Central Excise Rules, 1944. The relevant records showed that the inputs had suffered duty and were received and used in the manufacture of dutiable final products; missing particulars such as format, duty rate, assessable value, exact value matching, and time of despatch were treated as minor defects. Since these omissions did not negate the substantive receipt and duty-paid character of the inputs, the credit remained admissible.

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Issues: Whether MODVAT credit could be denied on the ground that the invoices did not strictly conform to the prescribed particulars under Rule 57GG of the Central Excise Rules, 1944.

Analysis: The invoices and the other relevant records showed that the material particulars were available, the inputs had suffered duty, and they were received and used in the manufacture of dutiable final products. The absence of some particulars such as proper format, rate of duty, assessable value, exact matching of value, and time of despatch was treated as a minor defect. Such omissions did not affect the substantive fact that duty-paid inputs were received and used for dutiable output, and therefore could not defeat the credit otherwise admissible.

Conclusion: MODVAT credit was rightly availed and could not be denied for the stated invoice defects.

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