https://www.taxtmi.com/caselaws?id=98348 Modvat credit on capital goods could not be denied merely because the original invoice named the wrong unit and was later corrected and reissued, where the transaction was genuine and there was no allegation of double supply or non-receipt of goods. The corrected invoice was treated as a curable authentication of the same transaction, not a fresh or unauthorised document. The defect was procedural rather than substantive, so entitlement to credit remained intact and the Revenue challenge failed. en-us Wed, 30 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:30:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98348 Modvat credit on capital goods could not be denied merely because the original invoice named the wrong unit and was later corrected and reissued, where the transaction was genuine and there was no allegation of double supply or non-receipt of goods. The corrected invoice was treated as a curable authentication of the same transaction, not a fresh or unauthorised document. The defect was procedural rather than substantive, so entitlement to credit remained intact and the Revenue challenge failed. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98348