https://www.taxtmi.com/caselaws?id=103623 Modvat credit was treated as available despite procedural defects in the supporting documents. Non-authentication of challans on each invoice after amendment was regarded as a curable irregularity, the use of a rubber stamp for the manufacturer's name and address instead of pre-printed particulars was held non-substantive, and the difference in describing job-work goods by weight and returned goods by number did not defeat credit absent any mismatch in correlation. The principle stated is that mere clerical or procedural irregularities, without prejudice or lack of substantive compliance, do not justify denial of credit. en-us Tue, 28 Aug 2001 00:00:00 +0530 Fri, 24 Feb 2012 10:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103623 Modvat credit was treated as available despite procedural defects in the supporting documents. Non-authentication of challans on each invoice after amendment was regarded as a curable irregularity, the use of a rubber stamp for the manufacturer's name and address instead of pre-printed particulars was held non-substantive, and the difference in describing job-work goods by weight and returned goods by number did not defeat credit absent any mismatch in correlation. The principle stated is that mere clerical or procedural irregularities, without prejudice or lack of substantive compliance, do not justify denial of credit. Case-Laws Central Excise Tue, 28 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103623