https://www.taxtmi.com/caselaws?id=106502 Modvat credit could not be denied on merely technical defects in supporting documents where the goods were provisionally released, the bonds were later cancelled, and there was no dispute about receipt or duty-paid character. Cuttings in the bills of entry did not justify disallowance in the absence of evidence that the goods were not sold, received, or duty paid. Likewise, an invoice in the name of the head office did not defeat credit where the department had been informed and the goods were endorsed to the manufacturing unit. The denial of credit on both counts was set aside. en-us Tue, 27 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 15:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106502 Modvat credit could not be denied on merely technical defects in supporting documents where the goods were provisionally released, the bonds were later cancelled, and there was no dispute about receipt or duty-paid character. Cuttings in the bills of entry did not justify disallowance in the absence of evidence that the goods were not sold, received, or duty paid. Likewise, an invoice in the name of the head office did not defeat credit where the department had been informed and the goods were endorsed to the manufacturing unit. The denial of credit on both counts was set aside. Case-Laws Central Excise Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106502