https://www.taxtmi.com/caselaws?id=93210 Modvat credit could not be denied for a clerical error in the master invoice number where the relevant invoice particulars were otherwise furnished and substantial compliance was shown. A ground not raised in the show cause notice could not be relied on to sustain disallowance, as it denied the assessee an opportunity to explain or cure the defect. The first appellate order was also unsustainable because it was non-speaking and contained no real reasoning. The denial of Modvat credit was therefore set aside in favour of the assessee. en-us Tue, 07 Dec 1999 00:00:00 +0530 Wed, 09 Nov 2011 11:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93210 Modvat credit could not be denied for a clerical error in the master invoice number where the relevant invoice particulars were otherwise furnished and substantial compliance was shown. A ground not raised in the show cause notice could not be relied on to sustain disallowance, as it denied the assessee an opportunity to explain or cure the defect. The first appellate order was also unsustainable because it was non-speaking and contained no real reasoning. The denial of Modvat credit was therefore set aside in favour of the assessee. Case-Laws Central Excise Tue, 07 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93210