https://www.taxtmi.com/caselaws?id=104630 Modvat credit could not be denied solely for missing invoice particulars where duty payment on inputs, receipt of the inputs in the factory, and use in manufacture were undisputed. Rule 57GG required prescribed document particulars, but substantial compliance was sufficient when the invoices remained valid duty-paying documents and the inputs were received in original packing from the manufacturer. Technical defects in the invoices were therefore not enough to defeat credit, and the order allowing Modvat credit was upheld. en-us Fri, 12 Oct 2001 00:00:00 +0530 Wed, 29 Feb 2012 17:45:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104630 Modvat credit could not be denied solely for missing invoice particulars where duty payment on inputs, receipt of the inputs in the factory, and use in manufacture were undisputed. Rule 57GG required prescribed document particulars, but substantial compliance was sufficient when the invoices remained valid duty-paying documents and the inputs were received in original packing from the manufacturer. Technical defects in the invoices were therefore not enough to defeat credit, and the order allowing Modvat credit was upheld. Case-Laws Central Excise Fri, 12 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104630