https://www.taxtmi.com/caselaws?id=94279 Modvat credit cannot be denied merely because invoices omit transport particulars such as mode of transport or vehicle number, where the invoices are otherwise verified and collateral evidence establishes receipt and use of the goods. The invoices had been issued under Rule 52-A and verified by the Assistant Commissioner, while Form 31 and other evidence confirmed actual receipt in the factory. In the absence of any material showing non-receipt or other inadmissibility, the omission did not invalidate the invoices for Modvat purposes, and the assessee was entitled to the credit. en-us Thu, 23 Dec 1999 00:00:00 +0530 Mon, 21 Nov 2011 13:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94279 Modvat credit cannot be denied merely because invoices omit transport particulars such as mode of transport or vehicle number, where the invoices are otherwise verified and collateral evidence establishes receipt and use of the goods. The invoices had been issued under Rule 52-A and verified by the Assistant Commissioner, while Form 31 and other evidence confirmed actual receipt in the factory. In the absence of any material showing non-receipt or other inadmissibility, the omission did not invalidate the invoices for Modvat purposes, and the assessee was entitled to the credit. Case-Laws Central Excise Thu, 23 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94279