Modvat credit cannot be denied for invoice particulars recorded by rubber stamp when details are verifiable and undisputed.

Modvat credit cannot be denied merely because invoice particulars were not pre-printed, where the assessee's name, address and registration details were rubber-stamped and otherwise available for verification. The defect was only in the form of recording, the correctness of the particulars was not disputed, and the variation did not affect eligibility to credit or the duty amount. Prior Tribunal rulings treated such rubber-stamped particulars as sufficient compliance, so procedural irregularity alone was not a valid ground to refuse Modvat credit.

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Issues: Whether Modvat credit could be denied merely because the invoices did not have certain particulars pre-printed, where the particulars were instead incorporated by rubber stamping and the information was otherwise available for verification.

Analysis: The invoice defects were confined to the mode in which particulars such as the assessee's name, address and registration details were recorded. The information was available on the invoices through rubber stamping, and the correctness of that information was not disputed. The variation was therefore only procedural and did not affect the eligibility to credit or the duty amount. Prior Tribunal decisions had consistently treated such rubber-stamped particulars as sufficient compliance for the purpose of Modvat credit.

Conclusion: Modvat credit could not be denied on this procedural ground, and the denial of credit was not justified.

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