https://www.taxtmi.com/caselaws?id=87778 Modvat credit was held admissible where duty-paid inputs were received and accounted for by the assessee, even though the invoices named the assessee as consignee and not as buyer. The Tribunal treated the consignee entry as sufficient to link the goods with the assessee and found that the duty-paying documents substantially complied with the requirement. Credit could not be denied on a purely technical objection to invoice form when receipt of the goods was traceable and the documents identified the ultimate consignee. The ruling confirms that substantive entitlement to credit prevails over a formal defect in the description of the recipient on the invoice. en-us Thu, 26 Jun 1997 00:00:00 +0530 Sat, 10 Sep 2011 12:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87778 Modvat credit was held admissible where duty-paid inputs were received and accounted for by the assessee, even though the invoices named the assessee as consignee and not as buyer. The Tribunal treated the consignee entry as sufficient to link the goods with the assessee and found that the duty-paying documents substantially complied with the requirement. Credit could not be denied on a purely technical objection to invoice form when receipt of the goods was traceable and the documents identified the ultimate consignee. The ruling confirms that substantive entitlement to credit prevails over a formal defect in the description of the recipient on the invoice. Case-Laws Central Excise Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87778