https://www.taxtmi.com/caselaws?id=118933 Modvat credit cannot be denied for minor discrepancies between manual and computerized invoices where the essential particulars are present, including duty payment, description of goods, assessable value, and identity of supplier and recipient. The record showed that the goods were received and used in manufacture, and the Department did not establish non-receipt, non-use, or mala fides. The accounting procedure relied on by the Revenue governed the issuer of the invoice, not the recipient. The invoice defects were treated as technical and explainable, so the credit disallowance and penalty were set aside. en-us Mon, 28 Nov 2005 00:00:00 +0530 Fri, 06 Jul 2012 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118933 Modvat credit cannot be denied for minor discrepancies between manual and computerized invoices where the essential particulars are present, including duty payment, description of goods, assessable value, and identity of supplier and recipient. The record showed that the goods were received and used in manufacture, and the Department did not establish non-receipt, non-use, or mala fides. The accounting procedure relied on by the Revenue governed the issuer of the invoice, not the recipient. The invoice defects were treated as technical and explainable, so the credit disallowance and penalty were set aside. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118933