https://www.taxtmi.com/caselaws?id=91084 Modvat credit under Rule 57G may not be denied merely because invoices were issued by wholesale dealers who were not formally appointed or registered, where they functioned in substance as authorised dealers and the substantive conditions were met. Late production of invoices at the appellate stage may also be treated as a procedural lapse rather than a fatal defect, if eligibility can be verified and natural justice is observed on remand. The commentary therefore emphasises that procedural irregularities in dealer documentation or invoice filing should not override a substantive entitlement to credit when compliance can be established. en-us Wed, 25 Jun 1997 00:00:00 +0530 Thu, 13 Oct 2011 16:45:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91084 Modvat credit under Rule 57G may not be denied merely because invoices were issued by wholesale dealers who were not formally appointed or registered, where they functioned in substance as authorised dealers and the substantive conditions were met. Late production of invoices at the appellate stage may also be treated as a procedural lapse rather than a fatal defect, if eligibility can be verified and natural justice is observed on remand. The commentary therefore emphasises that procedural irregularities in dealer documentation or invoice filing should not override a substantive entitlement to credit when compliance can be established. Case-Laws Central Excise Wed, 25 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91084