https://www.taxtmi.com/caselaws?id=88771 Procedural defects in Modvat documentation, including non-pre-authentication of invoices, did not by themselves justify denial of credit where the goods were received and the defect was curable. Credit was also held admissible on original invoices during the initial phase of the invoice system, and the invoice and enclosure were found to substantially satisfy Rule 52A. The use of the Head Office address instead of the factory address did not disentitle credit when receipt and use of the goods in manufacture were undisputed. Penalty was sustained only to the extent of the inadmissible credit, but was reduced substantially as excessive in the circumstances. en-us Mon, 23 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88771 Procedural defects in Modvat documentation, including non-pre-authentication of invoices, did not by themselves justify denial of credit where the goods were received and the defect was curable. Credit was also held admissible on original invoices during the initial phase of the invoice system, and the invoice and enclosure were found to substantially satisfy Rule 52A. The use of the Head Office address instead of the factory address did not disentitle credit when receipt and use of the goods in manufacture were undisputed. Penalty was sustained only to the extent of the inadmissible credit, but was reduced substantially as excessive in the circumstances. Case-Laws Central Excise Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88771