https://www.taxtmi.com/caselaws?id=99263 Modvat credit could not be denied merely because invoices contained missing or irregular particulars where the defects were curable and the duty-paid nature of the inputs was otherwise proved through supporting records. The additional endorsement on the invoices did not by itself invalidate the credit claim, and procedural deficiencies in a transitional period could not defeat substantive entitlement. The proceedings were also held to be without authority because adjudication was undertaken by a different competent authority than the one to which the notice was addressed, and the decision travelled beyond the notice. On these grounds, the denial of Modvat credit was unsustainable. en-us Tue, 07 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99263 Modvat credit could not be denied merely because invoices contained missing or irregular particulars where the defects were curable and the duty-paid nature of the inputs was otherwise proved through supporting records. The additional endorsement on the invoices did not by itself invalidate the credit claim, and procedural deficiencies in a transitional period could not defeat substantive entitlement. The proceedings were also held to be without authority because adjudication was undertaken by a different competent authority than the one to which the notice was addressed, and the decision travelled beyond the notice. On these grounds, the denial of Modvat credit was unsustainable. Case-Laws Central Excise Tue, 07 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99263