Modvat credit cannot be denied for curable invoice defects when missing particulars are later supplied and the omission is rectified.

Modvat credit could not be denied merely because some invoice particulars were supplied later, where the remaining required details were already available and the defect was subsequently rectified. The authorities cited by the Revenue were distinguished because they involved continuing defects or a different legal setting. On the facts, the later furnishing of the missing particulars cured the omission, so denial of credit was not justified.

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Issues: Whether Modvat credit could be denied merely because some particulars in the invoice were supplied subsequently, where the remaining particulars were already available and the defect was later rectified.

Analysis: The invoice was found to contain the relevant particulars except for certain minor omissions, which were later made good. The authorities relied upon by the Revenue were distinguished as inapplicable because they dealt with situations where the defect continued or concerned a different legal context. On the facts, the later supply of particulars removed the defect and did not justify denial of credit.

Conclusion: The denial of Modvat credit was not justified, and the Revenue's appeal was rejected.

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