https://www.taxtmi.com/caselaws?id=107877 Modvat credit could not be denied merely because invoices lacked pre-authentication or contained minor defects in describing duplicate copies, where duty payment, receipt of inputs in the factory, and use in manufacture were otherwise established. The defects were treated as procedural and rectifiable, and the assessee had to be given an opportunity to cure them. In the light of Rule 57G(11) of the Central Excise Rules, 1944, the related notification, and the Board's circular, such minor lapses were insufficient to defeat credit. The assessee's entitlement to Modvat credit was therefore sustained. en-us Wed, 09 Jul 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107877 Modvat credit could not be denied merely because invoices lacked pre-authentication or contained minor defects in describing duplicate copies, where duty payment, receipt of inputs in the factory, and use in manufacture were otherwise established. The defects were treated as procedural and rectifiable, and the assessee had to be given an opportunity to cure them. In the light of Rule 57G(11) of the Central Excise Rules, 1944, the related notification, and the Board's circular, such minor lapses were insufficient to defeat credit. The assessee's entitlement to Modvat credit was therefore sustained. Case-Laws Central Excise Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107877