https://www.taxtmi.com/caselaws?id=109251 Procedural defects in invoices, including incorrect addresses, missing serial numbers and other omitted particulars, do not by themselves justify denial of Modvat credit where receipt and utilisation of the goods are undisputed and their duty-paying character is not challenged. The Tribunal treated the dealer's omissions under Rule 57GG as rectifiable procedural lapses and held that Rule 57-I could not be used to refuse credit in the absence of any established error or omission by the manufacturer or officer. Modvat credit was therefore held to remain allowable, and denial based solely on defective invoices was not sustained. en-us Wed, 26 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109251 Procedural defects in invoices, including incorrect addresses, missing serial numbers and other omitted particulars, do not by themselves justify denial of Modvat credit where receipt and utilisation of the goods are undisputed and their duty-paying character is not challenged. The Tribunal treated the dealer's omissions under Rule 57GG as rectifiable procedural lapses and held that Rule 57-I could not be used to refuse credit in the absence of any established error or omission by the manufacturer or officer. Modvat credit was therefore held to remain allowable, and denial based solely on defective invoices was not sustained. Case-Laws Central Excise Wed, 26 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109251