https://www.taxtmi.com/caselaws?id=103868 Modvat credit may be denied where depot-issued delivery challan-cum-invoices are not registered, not pre-authenticated, and do not contain the particulars required by Rule 57GG and the applicable notifications, because such defects are material rather than curable technicalities. Penalty, however, is not automatically justified merely because the credit documents are defective; on the stated facts, the record did not provide sufficient warrant for penal action. The note therefore treats documentary compliance as essential to availment of credit, while separating the stricter credit issue from the distinct question whether penalty is sustainable. en-us Tue, 01 Jan 2002 00:00:00 +0530 Fri, 24 Feb 2012 18:15:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103868 Modvat credit may be denied where depot-issued delivery challan-cum-invoices are not registered, not pre-authenticated, and do not contain the particulars required by Rule 57GG and the applicable notifications, because such defects are material rather than curable technicalities. Penalty, however, is not automatically justified merely because the credit documents are defective; on the stated facts, the record did not provide sufficient warrant for penal action. The note therefore treats documentary compliance as essential to availment of credit, while separating the stricter credit issue from the distinct question whether penalty is sustainable. Case-Laws Central Excise Tue, 01 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103868