https://www.taxtmi.com/caselaws?id=89107 Modvat credit should not be denied solely because dealers' invoices do not strictly follow prescribed colour requirements or contain handwritten invoice numbers where the invoice series is pre-printed. Receipt of inputs, their duty-paid character, use in manufacture, and payment of duty on final products remain the substantive conditions supporting credit. Minor procedural defects in invoice format do not defeat entitlement where the transaction and duty payment are undisputed. The credit claim is therefore allowable despite hyper-technical objections to invoice presentation. en-us Wed, 08 Jul 1998 00:00:00 +0530 Fri, 23 Sep 2011 14:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89107 Modvat credit should not be denied solely because dealers' invoices do not strictly follow prescribed colour requirements or contain handwritten invoice numbers where the invoice series is pre-printed. Receipt of inputs, their duty-paid character, use in manufacture, and payment of duty on final products remain the substantive conditions supporting credit. Minor procedural defects in invoice format do not defeat entitlement where the transaction and duty payment are undisputed. The credit claim is therefore allowable despite hyper-technical objections to invoice presentation. Case-Laws Central Excise Wed, 08 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89107