https://www.taxtmi.com/caselaws?id=89471 Modvat credit should not be denied merely because a SAIL challan-cum-invoice was endorsed more than once, where receipt of the inputs and their duty-paid character are established. Prior Tribunal decisions treated such SAIL documents as valid duty-paying documents and held that minor procedural irregularities do not defeat substantive credit entitlement when the goods are received and used in manufacture. The endorsed challan was treated as serving the relevant documentary purpose, and the objection based on the Board circular was not accepted. en-us Tue, 24 Nov 1998 00:00:00 +0530 Tue, 27 Sep 2011 12:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89471 Modvat credit should not be denied merely because a SAIL challan-cum-invoice was endorsed more than once, where receipt of the inputs and their duty-paid character are established. Prior Tribunal decisions treated such SAIL documents as valid duty-paying documents and held that minor procedural irregularities do not defeat substantive credit entitlement when the goods are received and used in manufacture. The endorsed challan was treated as serving the relevant documentary purpose, and the objection based on the Board circular was not accepted. Case-Laws Central Excise Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89471