https://www.taxtmi.com/caselaws?id=116008 Modvat credit could not be denied merely because invoices omitted the assessable value where the missing particulars were later supplied through additional documents. The invoices were treated as defective only in a technical sense, because receipt of the inputs and their use in manufacture were not in dispute. The later documents satisfied the particulars required under Notification No. 33/94-C.E. (N.T.), and minor procedural lapses were not a valid basis to refuse credit after the amendment of Rule 57G. The Board's circular likewise supported allowance of credit where duty had been suffered and the inputs were intended for manufacture. en-us Thu, 28 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 15:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116008 Modvat credit could not be denied merely because invoices omitted the assessable value where the missing particulars were later supplied through additional documents. The invoices were treated as defective only in a technical sense, because receipt of the inputs and their use in manufacture were not in dispute. The later documents satisfied the particulars required under Notification No. 33/94-C.E. (N.T.), and minor procedural lapses were not a valid basis to refuse credit after the amendment of Rule 57G. The Board's circular likewise supported allowance of credit where duty had been suffered and the inputs were intended for manufacture. Case-Laws Central Excise Thu, 28 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116008