https://www.taxtmi.com/caselaws?id=118991 Modvat credit could not be denied merely because it was taken on the original invoice without prior permission under Rule 57G(2A), where the duty-paid character of the inputs was undisputed and the invoices contained the required particulars. Notification No. 7/99-C.E. (N.T.) and Circular No. 441/7/99-CX. clarified that credit should not fail for omission of every prescribed detail if the document still shows duty payment, description of goods, assessable value, and the factory or warehouse name and address. As those particulars were present, the procedural objection was unsustainable and credit remained admissible. en-us Thu, 29 Dec 2005 00:00:00 +0530 Sat, 07 Jul 2012 13:00:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118991 Modvat credit could not be denied merely because it was taken on the original invoice without prior permission under Rule 57G(2A), where the duty-paid character of the inputs was undisputed and the invoices contained the required particulars. Notification No. 7/99-C.E. (N.T.) and Circular No. 441/7/99-CX. clarified that credit should not fail for omission of every prescribed detail if the document still shows duty payment, description of goods, assessable value, and the factory or warehouse name and address. As those particulars were present, the procedural objection was unsustainable and credit remained admissible. Case-Laws Central Excise Thu, 29 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118991