https://www.taxtmi.com/caselaws?id=94986 Procedural defects in duty-paying invoices did not justify denial of Modvat credit where the goods were identified, had reached the factory, and were used in manufacture. The absence of dealer registration at the time of invoice, and omissions such as mode of transport, value of consignments, and time of removal, were treated as curable irregularities affecting form rather than substantive eligibility. Credit was therefore admissible because the defects did not undermine the underlying entitlement. en-us Tue, 17 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 12:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94986 Procedural defects in duty-paying invoices did not justify denial of Modvat credit where the goods were identified, had reached the factory, and were used in manufacture. The absence of dealer registration at the time of invoice, and omissions such as mode of transport, value of consignments, and time of removal, were treated as curable irregularities affecting form rather than substantive eligibility. Credit was therefore admissible because the defects did not undermine the underlying entitlement. Case-Laws Central Excise Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94986