https://www.taxtmi.com/caselaws?id=98366 A merely technical defect in an invoice does not justify denial of Modvat credit where the document otherwise contains the required particulars and the duty-paid nature, receipt, and use of the inputs are not disputed. An invoice will not be rejected as ineligible solely because the other copies were not scored out, if the omission is only one of form and the substantive conditions for credit are satisfied. On that basis, denial of Modvat credit on this ground was held unjustified and relief was granted to the assessee. en-us Tue, 10 Oct 2000 00:00:00 +0530 Fri, 20 Jan 2012 13:06:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98366 A merely technical defect in an invoice does not justify denial of Modvat credit where the document otherwise contains the required particulars and the duty-paid nature, receipt, and use of the inputs are not disputed. An invoice will not be rejected as ineligible solely because the other copies were not scored out, if the omission is only one of form and the substantive conditions for credit are satisfied. On that basis, denial of Modvat credit on this ground was held unjustified and relief was granted to the assessee. Case-Laws Central Excise Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98366