https://www.taxtmi.com/caselaws?id=92072 Modvat credit could not be denied on technical objections where the duty-paying invoice was in the name of the registered office and the inputs were received in the factory in two instalments under the same invoice. The inputs were not disputed to be duty-paid or received under valid documents, and the alleged defect was only procedural. Minor irregularities in the manner of receipt, without dispute as to duty payment, receipt, and use in manufacture, were held insufficient to defeat the substantive entitlement to credit. en-us Mon, 11 Jan 1999 00:00:00 +0530 Mon, 24 Oct 2011 14:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92072 Modvat credit could not be denied on technical objections where the duty-paying invoice was in the name of the registered office and the inputs were received in the factory in two instalments under the same invoice. The inputs were not disputed to be duty-paid or received under valid documents, and the alleged defect was only procedural. Minor irregularities in the manner of receipt, without dispute as to duty payment, receipt, and use in manufacture, were held insufficient to defeat the substantive entitlement to credit. Case-Laws Central Excise Mon, 11 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92072