https://www.taxtmi.com/caselaws?id=90446 Modvat credit cannot be denied where the claim is supported by substantive compliance and only a technical or procedural defect is present. A clerical excess-duty payment corrected promptly before filing the RT 12 return, and brought to the competent authority's notice, was treated as a rectifiable error, so the adjustment was allowed. Credit was also upheld on a duplicate depot-clearance invoice bearing the prescribed transport-copy endorsement and attested manufacturer's stamp, because duty-paid goods were received in the factory and eligibility as inputs was undisputed; pre-authentication objections or suspicion of later authentication could not defeat the claim. The impugned orders were therefore unsustainable. en-us Sat, 13 Dec 1997 00:00:00 +0530 Fri, 07 Oct 2011 14:27:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90446 Modvat credit cannot be denied where the claim is supported by substantive compliance and only a technical or procedural defect is present. A clerical excess-duty payment corrected promptly before filing the RT 12 return, and brought to the competent authority's notice, was treated as a rectifiable error, so the adjustment was allowed. Credit was also upheld on a duplicate depot-clearance invoice bearing the prescribed transport-copy endorsement and attested manufacturer's stamp, because duty-paid goods were received in the factory and eligibility as inputs was undisputed; pre-authentication objections or suspicion of later authentication could not defeat the claim. The impugned orders were therefore unsustainable. Case-Laws Central Excise Sat, 13 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90446