https://www.taxtmi.com/caselaws?id=104848 Modvat credit could not be denied on invoices for mere technical defects in form where the substantive entitlement was otherwise supported, so credit was allowed on nine invoices with handwritten serial numbers and on three invoices said to be unauthenticated or not in the prescribed format. Where the only disputed invoice raised a factual conflict on whether the issuing dealer was registered, the matter required limited remand for verification. The assessee thus succeeded on twelve invoices, while the remaining invoice was sent back for fresh examination on dealer registration. en-us Wed, 01 May 2002 00:00:00 +0530 Thu, 01 Mar 2012 15:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104848 Modvat credit could not be denied on invoices for mere technical defects in form where the substantive entitlement was otherwise supported, so credit was allowed on nine invoices with handwritten serial numbers and on three invoices said to be unauthenticated or not in the prescribed format. Where the only disputed invoice raised a factual conflict on whether the issuing dealer was registered, the matter required limited remand for verification. The assessee thus succeeded on twelve invoices, while the remaining invoice was sent back for fresh examination on dealer registration. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104848