https://www.taxtmi.com/caselaws?id=89312 Modvat credit was not to be denied for a curable invoicing defect where the invoice showed another unit's address but both units belonged to the same assessee. The goods description in the invoice was found to match the inputs already declared, and a revised declaration filed within six months was treated as sufficient compliance with the relevant rule. Any delay in filing was regarded as capable of being condoned for sufficient cause. On that basis, the denial of Modvat credit was unsustainable and the assessee remained entitled to credit. en-us Mon, 14 Jul 1997 00:00:00 +0530 Mon, 26 Sep 2011 11:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89312 Modvat credit was not to be denied for a curable invoicing defect where the invoice showed another unit's address but both units belonged to the same assessee. The goods description in the invoice was found to match the inputs already declared, and a revised declaration filed within six months was treated as sufficient compliance with the relevant rule. Any delay in filing was regarded as capable of being condoned for sufficient cause. On that basis, the denial of Modvat credit was unsustainable and the assessee remained entitled to credit. Case-Laws Central Excise Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89312