Cenvat credit cannot be denied for an incomplete invoice address when receipt, duty payment, use, and no double credit are established.

Credit on duty-paid inputs could not be denied on a mere technical defect in the invoice, such as an incomplete address, where receipt of the inputs, their use in manufacture, duty payment, and absence of double availment were established. The incomplete address was treated as a curable irregularity, not a substantive ground for disallowance of credit. The denial of credit was therefore unsustainable.

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Issues: Whether credit on duty-paid inputs could be denied merely because the invoice and duty payment certificate did not contain the complete address of the assessee, when receipt and use of the inputs and absence of double availment were not in dispute.

Analysis: The assessee established receipt of duty-paid inputs under the invoice, their use in manufacture of final products, and that it had two units at the same location. There was no dispute of misutilisation or double credit. In these circumstances, the incomplete address on the invoice was treated as a curable irregularity and not a substantive ground for disallowing credit.

Conclusion: The denial of credit was unsustainable and the appeal was allowed in favour of the assessee.

Ratio Decidendi: Credit on duty-paid inputs cannot be refused on a mere technical defect in the invoice, such as incomplete address, where receipt of inputs, duty payment, use in manufacture, and absence of double availment are otherwise established.

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