https://www.taxtmi.com/caselaws?id=97542 The Appellate Tribunal CEGAT, Kolkata allowed Modvat credit for inputs received at the factory against an invoice issued in the name of the head office, despite a procedural lapse. The Tribunal held that as long as the inputs were genuinely received and utilized in manufacturing without dispute, the lack of endorsement on the invoice should be considered a procedural lapse. The decision aimed to prevent tax cascading and overlooked procedural errors if there were no malafides involved. Consequently, the Tribunal set aside the impugned order, granted Modvat credit, and disposed of the stay petition and appeal. en-us Thu, 01 Jun 2000 00:00:00 +0530 Tue, 17 Jan 2012 11:53:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97542 The Appellate Tribunal CEGAT, Kolkata allowed Modvat credit for inputs received at the factory against an invoice issued in the name of the head office, despite a procedural lapse. The Tribunal held that as long as the inputs were genuinely received and utilized in manufacturing without dispute, the lack of endorsement on the invoice should be considered a procedural lapse. The decision aimed to prevent tax cascading and overlooked procedural errors if there were no malafides involved. Consequently, the Tribunal set aside the impugned order, granted Modvat credit, and disposed of the stay petition and appeal. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97542