Cenvat credit cannot be denied for a curable invoice defect when duty payment and receipt of goods are otherwise shown.

Cenvat/Modvat credit on roller bearings could not be denied merely because the invoice omitted certain particulars, where the goods were received under invoices and duty payment was otherwise evidenced. The Tribunal treated the missing invoice details as a rectifiable procedural defect, especially since the assessee produced an additional certificate supplying the omitted information. As the substantive conditions for credit were shown to be satisfied, the defect in documentation did not justify denial of credit. The disallowance was therefore unsustainable and the appeal was allowed in favour of the assessee.

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Issues: Whether Cenvat/Modvat credit on roller bearings could be denied merely because the invoice lacked certain particulars, when the goods were received under invoices and duty payment was otherwise shown.

Analysis: The credit was denied on the ground that the invoice did not contain the requisite particulars and the assessable value was not shown. The Tribunal noted that the goods were admittedly received under cover of invoices from a sister unit and that the duty payment was reflected. The deficiency pointed out by the department was a rectifiable one, and the appellant had produced an additional certificate supplying the missing details. In these circumstances, the procedural defect in the invoice could not justify denial of substantive credit.

Conclusion: The denial of credit was not sustainable and the appeal was allowed in favour of the assessee.

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