https://www.taxtmi.com/caselaws?id=91403 Modvat credit cannot be denied merely because an invoice contains an incorrect delivery address where the delivery challan, supplier's clarification, and records show receipt and use of the inputs at the factory. A clerical mistake in invoice particulars does not defeat credit when the goods were received at the correct premises, the Department cannot prove delivery elsewhere, and RG registers support utilisation in manufacture. Minor discrepancies in documentation, absent any prejudice to actual receipt or use of inputs, are insufficient to reject the claim. On these facts, denial of Modvat credit was unjustified and the credit was admissible. en-us Tue, 04 May 1999 00:00:00 +0530 Mon, 17 Oct 2011 17:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91403 Modvat credit cannot be denied merely because an invoice contains an incorrect delivery address where the delivery challan, supplier's clarification, and records show receipt and use of the inputs at the factory. A clerical mistake in invoice particulars does not defeat credit when the goods were received at the correct premises, the Department cannot prove delivery elsewhere, and RG registers support utilisation in manufacture. Minor discrepancies in documentation, absent any prejudice to actual receipt or use of inputs, are insufficient to reject the claim. On these facts, denial of Modvat credit was unjustified and the credit was admissible. Case-Laws Central Excise Tue, 04 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91403