https://www.taxtmi.com/caselaws?id=118944 Modvat credit could not be denied merely because the invoice omitted the original manufacturer's Central Excise registration number, where the document otherwise contained the essential duty-paying particulars and the receipt, consumption and duty payment on the inputs were not in dispute. Rule 57G, as amended by Notification No. 7/99-C.E. (N.T.), permits credit despite incomplete documentation if core details of duty payment and the goods are available, and the departmental circular directed that condonable defects be handled accordingly. The invoice defect was treated as a minor procedural error, and credit was allowed. en-us Tue, 29 Nov 2005 00:00:00 +0530 Wed, 23 Sep 2015 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118944 Modvat credit could not be denied merely because the invoice omitted the original manufacturer's Central Excise registration number, where the document otherwise contained the essential duty-paying particulars and the receipt, consumption and duty payment on the inputs were not in dispute. Rule 57G, as amended by Notification No. 7/99-C.E. (N.T.), permits credit despite incomplete documentation if core details of duty payment and the goods are available, and the departmental circular directed that condonable defects be handled accordingly. The invoice defect was treated as a minor procedural error, and credit was allowed. Case-Laws Central Excise Tue, 29 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118944