https://www.taxtmi.com/caselaws?id=88511 Modvat credit cannot be denied solely for procedural defects in duty-paying invoices, such as the invoices not being in the appellant's name or not being the prescribed duplicate copy, where receipt and use of the inputs are undisputed. The Tribunal applied the settled principle that substantive compliance prevails over technical lapses when the duty-paid inputs are co-related to the final product and the scheme's essential conditions are satisfied. On that basis, documentary irregularities in the consignee details did not defeat entitlement to credit, and the denial was held unsustainable. en-us Fri, 16 Jan 1998 00:00:00 +0530 Mon, 19 Sep 2011 14:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88511 Modvat credit cannot be denied solely for procedural defects in duty-paying invoices, such as the invoices not being in the appellant's name or not being the prescribed duplicate copy, where receipt and use of the inputs are undisputed. The Tribunal applied the settled principle that substantive compliance prevails over technical lapses when the duty-paid inputs are co-related to the final product and the scheme's essential conditions are satisfied. On that basis, documentary irregularities in the consignee details did not defeat entitlement to credit, and the denial was held unsustainable. Case-Laws Central Excise Fri, 16 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88511