https://www.taxtmi.com/caselaws?id=113173 Modvat credit could not be denied merely because invoices and delivery advices contained discrepancies, including absence of ECC code or other invoice-format defects, where the duty-paid nature of the inputs and their use in manufacture were not in dispute. Exact matching of quantities in delivery advices and invoices was not treated as necessary, since delivery advices could cover broader quantities than those reflected in the assessee's invoices. Such defects were regarded as curable, and the credit claim required reconsideration on the admissibility of the documents. The appeal was allowed and the matter remanded to the Commissioner (Appeals) for a fresh decision after hearing the assessee. en-us Wed, 01 Oct 2003 00:00:00 +0530 Fri, 04 May 2012 11:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113173 Modvat credit could not be denied merely because invoices and delivery advices contained discrepancies, including absence of ECC code or other invoice-format defects, where the duty-paid nature of the inputs and their use in manufacture were not in dispute. Exact matching of quantities in delivery advices and invoices was not treated as necessary, since delivery advices could cover broader quantities than those reflected in the assessee's invoices. Such defects were regarded as curable, and the credit claim required reconsideration on the admissibility of the documents. The appeal was allowed and the matter remanded to the Commissioner (Appeals) for a fresh decision after hearing the assessee. Case-Laws Central Excise Wed, 01 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113173