Modvat credit cannot be denied for minor invoice defects when eligibility is otherwise established and omissions are later cured.

Modvat credit could not be denied merely because invoices were not preauthenticated and certain details, including duty amount in words, PLA/RG 23A Part II particulars, and the Bill of Entry number, were initially omitted. The Tribunal treated the absence of preauthentication as a procedural lapse, and noted that the other defects had been cured by subsequent insertion of the missing particulars and resubmission to the Central Excise authorities. A departmental circular supporting liberal treatment of minor invoice defects reinforced the position that procedural omissions should be ignored where the goods are otherwise eligible for credit. The assessee was therefore entitled to the credit claimed.

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Issues: Whether Modvat credit could be denied on the ground that the invoices were not preauthenticated and certain particulars such as duty amount in words, PLA/RG 23A Part II details, and Bill of Entry number were omitted from the invoices.

Analysis: The denial of credit based on absence of preauthentication was held to be unjustified in view of Tribunal precedent treating such omission as a procedural lapse. The remaining defects were found to have been rectified by subsequent insertion of the relevant particulars in the invoices and resubmission to the Central Excise authorities. The cited departmental circular also supported the view that minor procedural lapses in invoices should be ignored where the goods are otherwise eligible for credit.

Conclusion: Modvat credit could not be denied on the stated grounds, and the assessee was entitled to relief.

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