https://www.taxtmi.com/caselaws?id=95116 Modvat credit could not be denied merely because invoices omitted particulars such as the Central Excise registration number, ECC number, Range, Division and Collectorate address, where duty payment on the goods was not disputed and verification did not disprove the dealer's registration or the transaction's authenticity. The missing details were treated as procedural defects that did not affect the substantive eligibility to credit or the duty-paying character of the invoices. On that basis, the denial of credit was held unsustainable and the penalty could not survive. en-us Mon, 20 Nov 2000 00:00:00 +0530 Thu, 08 Dec 2011 10:35:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95116 Modvat credit could not be denied merely because invoices omitted particulars such as the Central Excise registration number, ECC number, Range, Division and Collectorate address, where duty payment on the goods was not disputed and verification did not disprove the dealer's registration or the transaction's authenticity. The missing details were treated as procedural defects that did not affect the substantive eligibility to credit or the duty-paying character of the invoices. On that basis, the denial of credit was held unsustainable and the penalty could not survive. Case-Laws Central Excise Mon, 20 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95116