https://www.taxtmi.com/caselaws?id=98347 Procedural Board circulars on Modvat documentation were treated as binding on departmental authorities and as applying retrospectively. Where imported goods were actually received at the factory and used there, and the invoice and bill of entry were endorsed to the manufacturing unit, credit was not to be denied merely because the original documents named the registered office instead of the factory. The documentary defect was held to be formal, not substantive, and the Modvat credit claim was accepted. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98347 Procedural Board circulars on Modvat documentation were treated as binding on departmental authorities and as applying retrospectively. Where imported goods were actually received at the factory and used there, and the invoice and bill of entry were endorsed to the manufacturing unit, credit was not to be denied merely because the original documents named the registered office instead of the factory. The documentary defect was held to be formal, not substantive, and the Modvat credit claim was accepted. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98347