https://www.taxtmi.com/caselaws?id=88687 An assessee registered for issuing Modvat invoices under the Central Excise Rules was entitled to credit where the invoices otherwise contained the particulars required by Notification No. 15/94. The omission of the Area Office address from the Registration Certificate was only a technical defect, because the dealer was duly registered and authorised to issue invoices for the relevant city. That procedural irregularity could not defeat the substantive benefit of Modvat credit, and the denial of credit was unsustainable. en-us Thu, 18 Jun 1998 00:00:00 +0530 Tue, 20 Sep 2011 15:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88687 An assessee registered for issuing Modvat invoices under the Central Excise Rules was entitled to credit where the invoices otherwise contained the particulars required by Notification No. 15/94. The omission of the Area Office address from the Registration Certificate was only a technical defect, because the dealer was duly registered and authorised to issue invoices for the relevant city. That procedural irregularity could not defeat the substantive benefit of Modvat credit, and the denial of credit was unsustainable. Case-Laws Central Excise Thu, 18 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88687