https://www.taxtmi.com/caselaws?id=90349 Modvat credit could not be denied merely because the Invoice-cum-Despatch Advice bore a rubber-stamped "Original" endorsement instead of a printed one. The objection was purely technical, and there was no evidence that the invoices were not received, that the inputs were not duty-paid, that the inputs were not used in manufacture, or that the supplier's documents were forged or altered. In the absence of any material defect affecting the entitlement itself, denial of credit on that ground was not justified, and the credit remained admissible. en-us Mon, 20 Jan 1997 00:00:00 +0530 Wed, 05 Oct 2011 17:51:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90349 Modvat credit could not be denied merely because the Invoice-cum-Despatch Advice bore a rubber-stamped "Original" endorsement instead of a printed one. The objection was purely technical, and there was no evidence that the invoices were not received, that the inputs were not duty-paid, that the inputs were not used in manufacture, or that the supplier's documents were forged or altered. In the absence of any material defect affecting the entitlement itself, denial of credit on that ground was not justified, and the credit remained admissible. Case-Laws Central Excise Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90349