https://www.taxtmi.com/caselaws?id=91675 Omission of the manufacturer's name and address in a dealer's invoice was treated as an inadvertent, rectifiable defect where the goods could still be correlated with the manufacturer's invoices. Denial of Modvat credit on that ground alone was therefore unjustified, and the assessee was to be given an opportunity to have the invoice rectified by the dealer. The objection that credit had been wrongly quantified also required reconsideration on the basis of the original manufacturer's invoices, so the disallowance of credit and the penalty were set aside and the matter remanded for fresh decision. en-us Mon, 21 Sep 1998 00:00:00 +0530 Thu, 20 Oct 2011 11:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91675 Omission of the manufacturer's name and address in a dealer's invoice was treated as an inadvertent, rectifiable defect where the goods could still be correlated with the manufacturer's invoices. Denial of Modvat credit on that ground alone was therefore unjustified, and the assessee was to be given an opportunity to have the invoice rectified by the dealer. The objection that credit had been wrongly quantified also required reconsideration on the basis of the original manufacturer's invoices, so the disallowance of credit and the penalty were set aside and the matter remanded for fresh decision. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91675