https://www.taxtmi.com/caselaws?id=86034 Modvat credit could not be denied solely because challans and invoices omitted the duty amount in words, where the documents otherwise contained the essential particulars of duty payment. Such omission was treated as a curable defect, and the order under challenge was found to have insufficiently considered whether the deficiencies could be rectified, including by subsequent registration where relevant. The supporting records and certificates also required verification against the challans and the assessee's RG 23A records. Denial of credit on the existing record was therefore not sustained, and the matter called for fresh examination of the original and connected documents. en-us Wed, 23 Oct 1996 00:00:00 +0530 Tue, 09 Aug 2011 17:34:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86034 Modvat credit could not be denied solely because challans and invoices omitted the duty amount in words, where the documents otherwise contained the essential particulars of duty payment. Such omission was treated as a curable defect, and the order under challenge was found to have insufficiently considered whether the deficiencies could be rectified, including by subsequent registration where relevant. The supporting records and certificates also required verification against the challans and the assessee's RG 23A records. Denial of credit on the existing record was therefore not sustained, and the matter called for fresh examination of the original and connected documents. Case-Laws Central Excise Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86034