https://www.taxtmi.com/caselaws?id=113311 Modvat credit cannot be denied solely because the invoice was not re-endorsed after transfer of inputs from one vehicle to another, where the duty-paid character of the goods, their receipt in the factory, and their use in manufacture are admitted. The governing principle is that substantive compliance with the Modvat scheme prevails over a venial procedural lapse, so a technical defect in endorsement does not defeat credit in the absence of any allegation that the goods were not received or were misused. en-us Fri, 23 Jan 2004 00:00:00 +0530 Fri, 04 May 2012 17:41:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113311 Modvat credit cannot be denied solely because the invoice was not re-endorsed after transfer of inputs from one vehicle to another, where the duty-paid character of the goods, their receipt in the factory, and their use in manufacture are admitted. The governing principle is that substantive compliance with the Modvat scheme prevails over a venial procedural lapse, so a technical defect in endorsement does not defeat credit in the absence of any allegation that the goods were not received or were misused. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113311