https://www.taxtmi.com/caselaws?id=112739 Modvat credit depends on strict compliance with documentary requirements, including a valid invoice issued to the proper consignee. A wrong factory address on the invoice is not cured merely because the goods were actually received and used in the factory, so credit may be denied for defective documentation. Where the contravention is established, penalty may still be imposed, but its quantum can be moderated on the facts if the circumstances justify leniency. In this matter, credit was denied, while the penalty was upheld in principle and reduced. en-us Wed, 15 Oct 2003 00:00:00 +0530 Tue, 01 May 2012 15:42:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112739 Modvat credit depends on strict compliance with documentary requirements, including a valid invoice issued to the proper consignee. A wrong factory address on the invoice is not cured merely because the goods were actually received and used in the factory, so credit may be denied for defective documentation. Where the contravention is established, penalty may still be imposed, but its quantum can be moderated on the facts if the circumstances justify leniency. In this matter, credit was denied, while the penalty was upheld in principle and reduced. Case-Laws Central Excise Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112739