https://www.taxtmi.com/caselaws?id=109782 Modvat credit was treated as available where the goods were duty-paid and the dealer's invoice defects were later rectified. The manufacturer's invoice under Rule 52A supported the dealer's invoice, and the disputed particulars, including time of removal, quantity and assessable value, were regarded as curable lapses rather than fatal defects. Because the Commissioner accepted the corrected particulars and the revenue did not dispute the rectification, the absence of the original details was not treated as a sufficient basis to deny credit. The invoicing requirements under Notification No. 33/94 (N.T.) and Rule 57GG were therefore applied as permitting rectifiable defects on these facts. en-us Wed, 15 Jan 2003 00:00:00 +0530 Wed, 11 Apr 2012 18:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109782 Modvat credit was treated as available where the goods were duty-paid and the dealer's invoice defects were later rectified. The manufacturer's invoice under Rule 52A supported the dealer's invoice, and the disputed particulars, including time of removal, quantity and assessable value, were regarded as curable lapses rather than fatal defects. Because the Commissioner accepted the corrected particulars and the revenue did not dispute the rectification, the absence of the original details was not treated as a sufficient basis to deny credit. The invoicing requirements under Notification No. 33/94 (N.T.) and Rule 57GG were therefore applied as permitting rectifiable defects on these facts. Case-Laws Central Excise Wed, 15 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109782