https://www.taxtmi.com/caselaws?id=89677 Modvat credit was treated as unavailable only where essential conditions were not met, not where invoices initially lacked particulars that were later rectified. The inputs were duty-paid, received by the assessee, and used in the manufacture of the declared final product, so the missing invoice details were viewed as remediable procedural defects. Once the invoices were corrected and properly attested, the substantive entitlement to credit remained intact, and denial of credit solely for the initial documentary lapse was not justified. en-us Mon, 21 Dec 1998 00:00:00 +0530 Wed, 28 Sep 2011 18:51:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89677 Modvat credit was treated as unavailable only where essential conditions were not met, not where invoices initially lacked particulars that were later rectified. The inputs were duty-paid, received by the assessee, and used in the manufacture of the declared final product, so the missing invoice details were viewed as remediable procedural defects. Once the invoices were corrected and properly attested, the substantive entitlement to credit remained intact, and denial of credit solely for the initial documentary lapse was not justified. Case-Laws Central Excise Mon, 21 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89677