https://www.taxtmi.com/caselaws?id=105580 The Tribunal allowed the appeal, ruling in favor of the appellant on all issues. The requirements of pre-authentication of invoices and availability of invoice details were deemed curable defects that can be rectified. Modvat credit on original invoices was permissible before a specified date, making the appellant's claim valid. The essential particulars provided in the challan were considered legally sufficient for claiming Modvat credit. The decision was based on legal precedents and statutory interpretation, granting relief to the appellant in compliance with the law. en-us Tue, 18 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:18:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105580 The Tribunal allowed the appeal, ruling in favor of the appellant on all issues. The requirements of pre-authentication of invoices and availability of invoice details were deemed curable defects that can be rectified. Modvat credit on original invoices was permissible before a specified date, making the appellant's claim valid. The essential particulars provided in the challan were considered legally sufficient for claiming Modvat credit. The decision was based on legal precedents and statutory interpretation, granting relief to the appellant in compliance with the law. Case-Laws Central Excise Tue, 18 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105580