https://www.taxtmi.com/caselaws?id=107641 Modvat credit was considered admissible only where the invoice or gate pass was addressed to the manufacturer who actually received the inputs, with the consignee's name and correct factory address treated as an important procedural safeguard. The presence of collateral documents or proof of receipt could not cure a defect in the address particulars on the gate passes, and such formal requirements were not waived merely because the goods were received. Minor deviations may be condoned, but this defect was treated as one that could not be ignored. The credit claim was therefore held not admissible. en-us Fri, 11 Jul 2003 00:00:00 +0530 Sat, 24 Mar 2012 10:42:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107641 Modvat credit was considered admissible only where the invoice or gate pass was addressed to the manufacturer who actually received the inputs, with the consignee's name and correct factory address treated as an important procedural safeguard. The presence of collateral documents or proof of receipt could not cure a defect in the address particulars on the gate passes, and such formal requirements were not waived merely because the goods were received. Minor deviations may be condoned, but this defect was treated as one that could not be ignored. The credit claim was therefore held not admissible. Case-Laws Central Excise Fri, 11 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107641