https://www.taxtmi.com/caselaws?id=100619 Modvat credit was considered on the basis of dealer invoices where the Department objected to omission of the vehicle number, time of removal, and a separate column entry for duty paid by the manufacturer. The analysis treats these omissions as non-fatal defects, since invoice irregularities of that kind were already regarded as remediable and did not by themselves invalidate the document. It was also noted that the duty element could be traced from the invoices covering the full quantity purchased, and the total duty paid by the manufacturer remained visible on the dealer's invoice despite the specific column omission. Credit was therefore not denied on these defects. en-us Tue, 14 Aug 2001 00:00:00 +0530 Fri, 03 Feb 2012 15:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100619 Modvat credit was considered on the basis of dealer invoices where the Department objected to omission of the vehicle number, time of removal, and a separate column entry for duty paid by the manufacturer. The analysis treats these omissions as non-fatal defects, since invoice irregularities of that kind were already regarded as remediable and did not by themselves invalidate the document. It was also noted that the duty element could be traced from the invoices covering the full quantity purchased, and the total duty paid by the manufacturer remained visible on the dealer's invoice despite the specific column omission. Credit was therefore not denied on these defects. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100619