https://www.taxtmi.com/caselaws?id=108359 The Tribunal rejected the appeal, ruling that Modvat credit could not be denied solely based on procedural lapses in invoices when the essential requirements were met, and the duty paid nature of the goods was not in question. The decision highlighted the significance of ensuring duty payment and receipt of goods while considering Modvat credit claims, emphasizing that minor procedural issues should not be grounds for denial if the substantive aspects were fulfilled. en-us Wed, 04 Dec 2002 00:00:00 +0530 Sat, 31 Mar 2012 12:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108359 The Tribunal rejected the appeal, ruling that Modvat credit could not be denied solely based on procedural lapses in invoices when the essential requirements were met, and the duty paid nature of the goods was not in question. The decision highlighted the significance of ensuring duty payment and receipt of goods while considering Modvat credit claims, emphasizing that minor procedural issues should not be grounds for denial if the substantive aspects were fulfilled. Case-Laws Central Excise Wed, 04 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108359