https://www.taxtmi.com/caselaws?id=100146 Modvat credit could not be denied solely because one manufacturer's invoice number was omitted in the dealer's invoice where the duty-paid quantity was otherwise reflected and a later clarificatory letter identified the missing invoice. The omission was treated as a technical lapse, and the authorities were required to consider the clarificatory letter and verify the particulars. The denial of credit was set aside and the matter remanded for de novo consideration on that basis. en-us Mon, 18 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 13:21:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100146 Modvat credit could not be denied solely because one manufacturer's invoice number was omitted in the dealer's invoice where the duty-paid quantity was otherwise reflected and a later clarificatory letter identified the missing invoice. The omission was treated as a technical lapse, and the authorities were required to consider the clarificatory letter and verify the particulars. The denial of credit was set aside and the matter remanded for de novo consideration on that basis. Case-Laws Central Excise Mon, 18 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100146