https://www.taxtmi.com/caselaws?id=88463 The Tribunal ruled in favor of the appellant, setting aside the denial of Modvat credit based on discrepancies in address details on duty paying documents. It also overturned the denial of credit due to invoices being rubber-stamped instead of pre-printed, emphasizing that technical issues should not impede the legitimate benefit of Modvat credit. Additionally, the Tribunal directed a reevaluation of the manufacturer's invoices to determine eligibility for credit and set aside the penalty imposed, ultimately allowing Modvat credit on all disputed grounds and remanding the case for further verification. en-us Mon, 23 Jun 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88463 The Tribunal ruled in favor of the appellant, setting aside the denial of Modvat credit based on discrepancies in address details on duty paying documents. It also overturned the denial of credit due to invoices being rubber-stamped instead of pre-printed, emphasizing that technical issues should not impede the legitimate benefit of Modvat credit. Additionally, the Tribunal directed a reevaluation of the manufacturer's invoices to determine eligibility for credit and set aside the penalty imposed, ultimately allowing Modvat credit on all disputed grounds and remanding the case for further verification. Case-Laws Central Excise Mon, 23 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88463