https://www.taxtmi.com/caselaws?id=92306 Modvat credit cannot be denied merely because invoices were not fully pre-authenticated in form or because the words "Duplicate for Transporter's Copy" were rubber-stamped rather than pre-printed. The invoices were treated as properly printed with "Transporter's Copy", and the missing name and designation of the pre-authenticating officer below the signature was held insufficient to defeat the credit claim. On these facts, the disallowance of Modvat credit and the related penalty were unsustainable. en-us Thu, 14 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92306 Modvat credit cannot be denied merely because invoices were not fully pre-authenticated in form or because the words "Duplicate for Transporter's Copy" were rubber-stamped rather than pre-printed. The invoices were treated as properly printed with "Transporter's Copy", and the missing name and designation of the pre-authenticating officer below the signature was held insufficient to defeat the credit claim. On these facts, the disallowance of Modvat credit and the related penalty were unsustainable. Case-Laws Central Excise Thu, 14 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92306