Modvat credit cannot be denied for a minor invoice defect when essential duty particulars and eligibility details are otherwise present.

Modvat credit was held admissible where the dealer's invoice contained the essential particulars, including the manufacturer and consignment stockist details, serial number, date, quantity, and the rate and amount of duty in figures, even though the duty particulars were not written in words. The absence of words was treated as a minor formal defect, because the substantive statutory requirements for establishing duty payment and eligibility were otherwise satisfied. Denial of credit solely on that technical ground was therefore unjustified.

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Issues: Whether Modvat credit could be denied merely because the dealer's invoice mentioned the rate and amount of duty only in figures and not in words, when the other prescribed particulars were present.

Analysis: The invoice contained the necessary manufacturer and consignment stockist particulars, including serial number, date, quantity, and the rate and amount of Central Excise duty in figures. The absence of the duty particulars in words was treated as a minor defect. Since the essential particulars required for credit were available, the document was held to satisfy the requirement for availment of Modvat credit.

Conclusion: The denial of Modvat credit on the sole ground that the rate of duty was not written in words was unjustified, and the credit was admissible.

Ratio Decidendi: Modvat credit cannot be refused for a purely formal defect in the invoice when the substantive statutory particulars necessary to establish duty payment and eligibility are otherwise present.

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