https://www.taxtmi.com/caselaws?id=79017 Modvat credit under the Central Excise Rules should not be denied where duty-paid inputs were received under duty-paying documents, used in manufacture, and supported by register extracts and prescribed certificates. Procedural defects in invoices and allied documents, including missing serial numbers, colour variations, rubber-stamping issues, or similar irregularities, were treated as technical or remediable lapses that did not defeat substantive entitlement. The Tribunal also accepted credit on the disputed inputs based on the established scope of the manufacture-related expression and earlier Tribunal decisions. The disallowance of credit was therefore set aside, and the assessee was held entitled to the credit claimed. en-us Thu, 10 Sep 1998 00:00:00 +0530 Thu, 30 Dec 2010 18:05:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=79017 Modvat credit under the Central Excise Rules should not be denied where duty-paid inputs were received under duty-paying documents, used in manufacture, and supported by register extracts and prescribed certificates. Procedural defects in invoices and allied documents, including missing serial numbers, colour variations, rubber-stamping issues, or similar irregularities, were treated as technical or remediable lapses that did not defeat substantive entitlement. The Tribunal also accepted credit on the disputed inputs based on the established scope of the manufacture-related expression and earlier Tribunal decisions. The disallowance of credit was therefore set aside, and the assessee was held entitled to the credit claimed. Case-Laws Central Excise Thu, 10 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=79017