https://www.taxtmi.com/caselaws?id=94250 Modvat credit cannot be denied where duty-paid inputs were received by an eligible manufacturer and substantive entitlement was undisputed, even if the endorsed invoice contained procedural defects. The material requirements for credit were satisfied, and the only dispute concerned the method of transfer through invoice endorsement. In such circumstances, inconsequential documentation irregularities do not defeat credit. The denial of Modvat credit was therefore unjustified and the issue was decided in favour of the assessee. en-us Tue, 21 Sep 1999 00:00:00 +0530 Mon, 21 Nov 2011 11:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94250 Modvat credit cannot be denied where duty-paid inputs were received by an eligible manufacturer and substantive entitlement was undisputed, even if the endorsed invoice contained procedural defects. The material requirements for credit were satisfied, and the only dispute concerned the method of transfer through invoice endorsement. In such circumstances, inconsequential documentation irregularities do not defeat credit. The denial of Modvat credit was therefore unjustified and the issue was decided in favour of the assessee. Case-Laws Central Excise Tue, 21 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94250