https://www.taxtmi.com/caselaws?id=92696 Modvat credit was treated as unavailable to be denied where the input shortage was minor, attributable to dryage or handling loss, and the duty shown on the invoice had already been paid; the substantive entitlement to credit remained intact because the credit claimed did not exceed the duty paid. Credit was also held not deniable merely because it was taken on the original invoice rather than the duplicate copy prescribed by the notification, since that defect was only procedural and no fraud or inadmissibility was alleged. The order disallowing credit was therefore set aside and relief granted on both grounds. en-us Wed, 07 Jul 1999 00:00:00 +0530 Fri, 04 Nov 2011 14:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92696 Modvat credit was treated as unavailable to be denied where the input shortage was minor, attributable to dryage or handling loss, and the duty shown on the invoice had already been paid; the substantive entitlement to credit remained intact because the credit claimed did not exceed the duty paid. Credit was also held not deniable merely because it was taken on the original invoice rather than the duplicate copy prescribed by the notification, since that defect was only procedural and no fraud or inadmissibility was alleged. The order disallowing credit was therefore set aside and relief granted on both grounds. Case-Laws Central Excise Wed, 07 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92696