Modvat credit relief for minor procedural lapses permitted when duty-paid inputs are used and proper invoice details exist. The Assistant Commissioner may allow Modvat credit despite minor procedural lapses if satisfied inputs or capital goods have suffered duty and are used or intended for manufacture; the officer must record reasons and make enquiries about duty-paid status at the supplier's end. Before issuing Show Cause Notices for procedural defects, enquiries must confirm invoice contains description, assessable value, and receiving factory/warehouse details and that the requisite declaration is filed; absent satisfaction, normal adjudication follows and pending cases should be disposed accordingly.