Modvat credit and curable invoice defects require fresh verification of duty records before denial

Modvat credit could not be denied solely because challans and invoices omitted the duty amount in words, where the documents otherwise contained the essential particulars of duty payment. Such omission was treated as a curable defect, and the order under challenge was found to have insufficiently considered whether the deficiencies could be rectified, including by subsequent registration where relevant. The supporting records and certificates also required verification against the challans and the assessee's RG 23A records. Denial of credit on the existing record was therefore not sustained, and the matter called for fresh examination of the original and connected documents.

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Issues: Whether Modvat credit could be denied on the ground that the challans and invoices did not contain all prescribed particulars, including the duty amount in words, and whether such defects could be treated as remediable so as to warrant reconsideration.

Analysis: The documents were found to contain the essential particulars of duty payment, and the omission of the duty amount in words was treated as a curable defect. The order under challenge did not adequately consider the appellants' contention that the deficiencies could be rectified and that subsequent registration, where relevant, could regularise the documents. The Tribunal also noted that the supporting records and certificates required verification against the challans and the appellants' RG 23A records.

Conclusion: Denial of Modvat credit on the existing record was not sustained, and the matter required fresh examination after checking the original documents and connected records.

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