https://www.taxtmi.com/caselaws?id=95369 Modvat credit remains available where capital goods were received and installed in the factory and substantive credit conditions were met, notwithstanding clerical discrepancies between RG-23C Part-I entries and invoice quantities. Rectifiable register errors do not justify disallowance when receipt and use of the goods are undisputed. Likewise, a minor difference between the classification stated in the invoice and declaration does not defeat credit where the goods were received and the relevant chapter heading remained unchanged. The stated principle is that procedural or clerical defects cannot override undisputed substantive eligibility for Modvat credit. en-us Mon, 08 Jan 2001 00:00:00 +0530 Sat, 10 Dec 2011 15:25:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95369 Modvat credit remains available where capital goods were received and installed in the factory and substantive credit conditions were met, notwithstanding clerical discrepancies between RG-23C Part-I entries and invoice quantities. Rectifiable register errors do not justify disallowance when receipt and use of the goods are undisputed. Likewise, a minor difference between the classification stated in the invoice and declaration does not defeat credit where the goods were received and the relevant chapter heading remained unchanged. The stated principle is that procedural or clerical defects cannot override undisputed substantive eligibility for Modvat credit. Case-Laws Central Excise Mon, 08 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95369