https://www.taxtmi.com/caselaws?id=97542 Modvat credit cannot be denied merely because the input invoice stood in the name of the head office or branch office when receipt and use of the goods in the factory are undisputed. The Tribunal treated such misdescription and non-endorsement as a curable procedural irregularity, and held that procedural lapses without mala fides do not defeat credit under the Modvat scheme's anti-cascading purpose. On those facts, the invoice remained an admissible document and credit was allowed. 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 Modvat credit cannot be denied merely because the input invoice stood in the name of the head office or branch office when receipt and use of the goods in the factory are undisputed. The Tribunal treated such misdescription and non-endorsement as a curable procedural irregularity, and held that procedural lapses without mala fides do not defeat credit under the Modvat scheme's anti-cascading purpose. On those facts, the invoice remained an admissible document and credit was allowed. Case-Laws Central Excise Thu, 01 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97542