https://www.taxtmi.com/caselaws?id=104694 Modvat credit could not be denied merely because the original documents did not fully comply with Notification No. 15/94-C.E. where the supplier was in fact registered and the missing particulars were later supplied on the reverse of the challans. The rejection of credit had rested on an incorrect assumption that the supplier was unregistered and that the documents lacked essential details of the manufacturer and duty payment. As the required particulars were available and the documentary defect was only technical, the denial of credit was not sustainable and the assessee was entitled to the credit. en-us Thu, 10 Jan 2002 00:00:00 +0530 Thu, 01 Mar 2012 10:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104694 Modvat credit could not be denied merely because the original documents did not fully comply with Notification No. 15/94-C.E. where the supplier was in fact registered and the missing particulars were later supplied on the reverse of the challans. The rejection of credit had rested on an incorrect assumption that the supplier was unregistered and that the documents lacked essential details of the manufacturer and duty payment. As the required particulars were available and the documentary defect was only technical, the denial of credit was not sustainable and the assessee was entitled to the credit. Case-Laws Central Excise Thu, 10 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104694