https://www.taxtmi.com/caselaws?id=98219 Modvat credit supported by the Bill of Entry and related declarations could not be denied on a purely technical objection where the imported inputs were received and their use was not in dispute. Minor discrepancies in address or signature variation were treated as insufficient to defeat the credit claim because the document itself reflected the factory and office particulars. An appellate order that merely repeated the department's grounds without independent examination or reasons was treated as a non-speaking order, contrary to natural justice, and was therefore unsustainable. The denial of credit was set aside and consequential relief followed. en-us Sat, 06 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 16:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98219 Modvat credit supported by the Bill of Entry and related declarations could not be denied on a purely technical objection where the imported inputs were received and their use was not in dispute. Minor discrepancies in address or signature variation were treated as insufficient to defeat the credit claim because the document itself reflected the factory and office particulars. An appellate order that merely repeated the department's grounds without independent examination or reasons was treated as a non-speaking order, contrary to natural justice, and was therefore unsustainable. The denial of credit was set aside and consequential relief followed. Case-Laws Central Excise Sat, 06 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98219