https://www.taxtmi.com/caselaws?id=91657 Modvat credit under Rule 57A could not be denied merely because the dealer's invoice initially omitted full manufacturer particulars where the defect was later cured. The omission was treated as a curable documentary defect under Rule 57GG(4), not a substantive bar to credit, because the missing details were subsequently furnished and the underlying entitlement was undisputed. On that basis, the assessee remained entitled to the credit and the penalty was not sustainable. en-us Wed, 29 Jul 1998 00:00:00 +0530 Thu, 20 Oct 2011 10:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91657 Modvat credit under Rule 57A could not be denied merely because the dealer's invoice initially omitted full manufacturer particulars where the defect was later cured. The omission was treated as a curable documentary defect under Rule 57GG(4), not a substantive bar to credit, because the missing details were subsequently furnished and the underlying entitlement was undisputed. On that basis, the assessee remained entitled to the credit and the penalty was not sustainable. Case-Laws Central Excise Wed, 29 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91657