https://www.taxtmi.com/caselaws?id=88269 Modvat credit should not be denied for a minor procedural defect in an invoice copy where the inputs were duty paid, used in manufacture, and the transaction appeared genuine. The record showed production of the duplicate and original invoices, while no cross-verification was made with the sales tax authorities, transporter, or consignor. In the absence of any real doubt about bona fides or document authenticity, the lapse was treated as a technical irregularity rather than a substantive deficiency. On that basis, denial of credit and penalty were held to be unjustified. en-us Wed, 10 Dec 1997 00:00:00 +0530 Fri, 16 Sep 2011 15:44:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88269 Modvat credit should not be denied for a minor procedural defect in an invoice copy where the inputs were duty paid, used in manufacture, and the transaction appeared genuine. The record showed production of the duplicate and original invoices, while no cross-verification was made with the sales tax authorities, transporter, or consignor. In the absence of any real doubt about bona fides or document authenticity, the lapse was treated as a technical irregularity rather than a substantive deficiency. On that basis, denial of credit and penalty were held to be unjustified. Case-Laws Central Excise Wed, 10 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88269