Curable invoice defects do not bar Modvat credit when missing manufacturer details are later furnished and entitlement is undisputed.

Modvat credit under Rule 57A could not be denied merely because the dealer's invoice initially omitted full manufacturer particulars where the defect was later cured. The omission was treated as a curable documentary defect under Rule 57GG(4), not a substantive bar to credit, because the missing details were subsequently furnished and the underlying entitlement was undisputed. On that basis, the assessee remained entitled to the credit and the penalty was not sustainable.

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Issues: Whether Modvat credit can be denied merely because the dealer's invoice initially did not contain the full particulars of the manufacturer, when the omission was later cured.

Analysis: Modvat credit was claimed under Rule 57A of the Central Excise Rules on invoices governed by Rule 57GG(4). The omission of the manufacturer's particulars was treated as a defect in the document, not as a substantive disqualification. The missing particulars were subsequently furnished, and the defect was regarded as curable. The absence of full details at the time of issue did not, by itself, justify denial of the credit where the requirement was satisfied later and no dispute remained about the underlying entitlement.

Conclusion: Modvat credit could not be denied for the initial omission in the invoice. The assessee was entitled to the credit, and the penalty was not sustainable.

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