https://www.taxtmi.com/caselaws?id=89741 Modvat credit cannot be denied for minor procedural defects where the invoice showed the head office address but was issued from the registered godown, and the discrepancy did not affect substantive entitlement. The invoice also contained the manufacturers' particulars, so the disclosure requirement was satisfied. A dealer or agent registration condition introduced by later notification could not be applied to invoices issued before it came into force. Credit was therefore admissible. en-us Fri, 28 Nov 1997 00:00:00 +0530 Thu, 29 Sep 2011 14:58:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89741 Modvat credit cannot be denied for minor procedural defects where the invoice showed the head office address but was issued from the registered godown, and the discrepancy did not affect substantive entitlement. The invoice also contained the manufacturers' particulars, so the disclosure requirement was satisfied. A dealer or agent registration condition introduced by later notification could not be applied to invoices issued before it came into force. Credit was therefore admissible. Case-Laws Central Excise Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89741