https://www.taxtmi.com/caselaws?id=104206 Modvat credit could not be denied merely because the invoices contained defects in PLA/RG 23A entry, time of removal, or other particulars, where the credit was claimed on duplicate invoices and the duty-paid nature of the goods was not in dispute. The original authority had already verified that the goods suffered duty, and those invoice objections were insufficient to treat the documents as invalid. The denial of Modvat credit was therefore set aside and the appeal was allowed. en-us Wed, 24 Apr 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104206 Modvat credit could not be denied merely because the invoices contained defects in PLA/RG 23A entry, time of removal, or other particulars, where the credit was claimed on duplicate invoices and the duty-paid nature of the goods was not in dispute. The original authority had already verified that the goods suffered duty, and those invoice objections were insufficient to treat the documents as invalid. The denial of Modvat credit was therefore set aside and the appeal was allowed. Case-Laws Central Excise Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104206