Liability if the Word "TAX" is not printed on the "TAX Invoice"

[Sukesh Gupta]

"A" a manufacturer in Delhi issues an Excisable Invoice ( for claiming MODVAT Benefit) to another Manufacturer "B" in Delhi who is also Registered With EXcise .The Format of the Invoice is as prescribed by Excise Department ie Invoice bears Tin No,ECC Code,PAN etc But the word "TAX" is not put before "INVOICE"

How serious is this Omission? Can "B" not claim VAT Credit for VAT amount Charged by "A"

AI Summary

Tax Invoice requirement: omission of the word tax can invalidate input VAT credit absent corrective invoice or departmental approval.
Omission of the word Tax Invoice can prevent a recipient from claiming input VAT credit because credit is claimable only on the strength of a Tax Invoice; tax authorities may impose a fixed penalty per defective invoice. Recommended corrective steps include issuing corrected invoices or affixing and signing the missing word and informing the department, but acceptance of such corrections and allowance of credit are subject to the tax authority's discretion.