Modvat credit cannot be denied for a purely technical endorsement defect where duty-paid inputs and genuine documents are undisputed.

Modvat credit could not be denied merely because the Invoice-cum-Despatch Advice bore a rubber-stamped "Original" endorsement instead of a printed one. The objection was purely technical, and there was no evidence that the invoices were not received, that the inputs were not duty-paid, that the inputs were not used in manufacture, or that the supplier's documents were forged or altered. In the absence of any material defect affecting the entitlement itself, denial of credit on that ground was not justified, and the credit remained admissible.

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Issues: Whether Modvat credit could be denied merely because the Invoice-cum-Despatch Advice carried a rubber-stamped "Original" endorsement instead of a printed one.

Analysis: The only objection raised was to the mode of endorsement on the documents. There was no allegation or evidence that the invoices were not received, that the inputs were not duty-paid, that the inputs were not used in manufacture, or that the documents were not issued by the supplier or were altered by the assessee. In the absence of any such material, denial of credit on this technical ground was not justified.

Conclusion: Modvat credit could not be denied on the basis of the technical defect in the endorsement, and the credit was rightly allowed.

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