Procedural invoice defect did not defeat Modvat credit where consignee agent registered within the transition period.

Invoice issued by a consignee agent who obtained registration shortly after the invoice date was treated as a valid document for Modvat credit under the relevant excise notification and Rule 57G(2), because the document requirement was regarded as procedural rather than substantive. The agent's registration fell within the transition period contemplated by the Board's circular and trade notices, and absence of registration on the invoice date was not treated as fatal. The impugned order was also criticised as cursory and unsupported by reasons, and the assessee was held entitled to Modvat credit.

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Issues: Whether invoice issued by a consignee agent, who was registered shortly after the date of invoice, could be treated as a proper document for availing Modvat credit under Notification No. 32/94-C.E. (N.T.) and Rule 57G(2) of the Central Excise Rules.

Analysis: The document requirement under the notification was treated as procedural, not substantive. The consignee agent obtained registration within the transition period contemplated by the Board's circular and trade notices, and the only objection was the absence of registration on the date of invoice. The impugned order was also found to be cursory and unsupported by reasons.

Conclusion: The invoice was accepted as a valid document and the assessee was entitled to the benefit of Modvat credit.

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