https://www.taxtmi.com/caselaws?id=93572 Modvat credit could not be denied merely because dealer invoices and certificates did not contain every prescribed proforma detail where the assessee's documents were otherwise sufficient to cure the defect. The absence of assessable value in the dealer certificates was held unsupported by any legal provision, especially as the duty rate and duty amount were disclosed. An alleged invoice mismatch was explained by the certificate covering a larger quantity of inputs than purchased, leaving no surviving factual or legal inconsistency. The objections on incompleteness of particulars were not sustained, and the departmental findings were also accepted as not travelling beyond the show cause notice, so denial of credit was unjustified. en-us Wed, 10 May 2000 00:00:00 +0530 Mon, 14 Nov 2011 14:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93572 Modvat credit could not be denied merely because dealer invoices and certificates did not contain every prescribed proforma detail where the assessee's documents were otherwise sufficient to cure the defect. The absence of assessable value in the dealer certificates was held unsupported by any legal provision, especially as the duty rate and duty amount were disclosed. An alleged invoice mismatch was explained by the certificate covering a larger quantity of inputs than purchased, leaving no surviving factual or legal inconsistency. The objections on incompleteness of particulars were not sustained, and the departmental findings were also accepted as not travelling beyond the show cause notice, so denial of credit was unjustified. Case-Laws Central Excise Wed, 10 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93572