https://www.taxtmi.com/caselaws?id=85651 Modvat credit could not be denied on a mere procedural objection where the original dealer invoice had been verified and attested, the supporting documents were defaced, and the inputs were shown as received and used in manufacture. The record established compliance with the prescribed notification and trade notice requirements, so the objection was technical rather than a failure of substantive conditions. On that basis, denial of credit was not justified and the assessee was entitled to the credit. en-us Thu, 30 May 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:26:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85651 Modvat credit could not be denied on a mere procedural objection where the original dealer invoice had been verified and attested, the supporting documents were defaced, and the inputs were shown as received and used in manufacture. The record established compliance with the prescribed notification and trade notice requirements, so the objection was technical rather than a failure of substantive conditions. On that basis, denial of credit was not justified and the assessee was entitled to the credit. Case-Laws Central Excise Thu, 30 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85651