https://www.taxtmi.com/caselaws?id=106399 Modvat credit could not be denied solely because second-stage dealers' invoices lacked prior authentication. The defect was treated as a curable procedural lapse, and substantial benefit was not to be refused on that ground alone. The proper course was to permit authentication of the invoices and have the credit claim examined afresh by the jurisdictional authority. The result was a remand for verification and reconsideration of Modvat credit after compliance with the authentication requirement. en-us Thu, 13 Jun 2002 00:00:00 +0530 Wed, 14 Mar 2012 10:23:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106399 Modvat credit could not be denied solely because second-stage dealers' invoices lacked prior authentication. The defect was treated as a curable procedural lapse, and substantial benefit was not to be refused on that ground alone. The proper course was to permit authentication of the invoices and have the credit claim examined afresh by the jurisdictional authority. The result was a remand for verification and reconsideration of Modvat credit after compliance with the authentication requirement. Case-Laws Central Excise Thu, 13 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106399