https://www.taxtmi.com/caselaws?id=104158 Modvat credit cannot be denied on a purely technical objection where the invoice identifies the consignee and the inputs were first moved through another unit of the same assessee; that routing, by itself, does not establish a disqualifying contravention. The invoice was also not shown to be invalid merely because the assessee's name appeared in ink. The document further notes that an appellate dismissal based only on non-deposit of duty and penalty could not stand in light of the merits of the credit dispute, and the matter had to be heard and decided without insisting on pre-deposit. en-us Mon, 04 Mar 2002 00:00:00 +0530 Tue, 28 Feb 2012 10:35:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104158 Modvat credit cannot be denied on a purely technical objection where the invoice identifies the consignee and the inputs were first moved through another unit of the same assessee; that routing, by itself, does not establish a disqualifying contravention. The invoice was also not shown to be invalid merely because the assessee's name appeared in ink. The document further notes that an appellate dismissal based only on non-deposit of duty and penalty could not stand in light of the merits of the credit dispute, and the matter had to be heard and decided without insisting on pre-deposit. Case-Laws Central Excise Mon, 04 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104158