https://www.taxtmi.com/caselaws?id=90763 Caustic soda flakes used to descale brass tubes were treated as inputs used in relation to manufacture and, on that basis, were regarded as eligible for Modvat credit under Rule 57A. Invoice defects such as the absence of pre-authentication were treated as non-fatal where the invoice was computer-generated and the relevant notification waived that requirement. Other defects, including incomplete consignee or registration particulars, were not treated as automatically disqualifying; instead, they required factual verification by the original authority, with credit to be allowed if the necessary particulars were present. en-us Tue, 09 Jun 1998 00:00:00 +0530 Tue, 11 Oct 2011 13:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90763 Caustic soda flakes used to descale brass tubes were treated as inputs used in relation to manufacture and, on that basis, were regarded as eligible for Modvat credit under Rule 57A. Invoice defects such as the absence of pre-authentication were treated as non-fatal where the invoice was computer-generated and the relevant notification waived that requirement. Other defects, including incomplete consignee or registration particulars, were not treated as automatically disqualifying; instead, they required factual verification by the original authority, with credit to be allowed if the necessary particulars were present. Case-Laws Central Excise Tue, 09 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90763