https://www.taxtmi.com/caselaws?id=123865 Modvat credit could not be denied on purely technical or procedural objections where the inputs were duty paid, received in the factory, and used in manufacture of the final product cleared on payment of duty. The dispute concerned invoices issued by traders, credit taken on endorsed gate passes, and supporting documents said to be from unregistered dealers; however, the revenue did not dispute the duty-paid character, receipt, or consumption of the inputs. Following the insertion of sub-rule (13) in Rule 57G, such formal defects alone were insufficient to defeat credit when the substantive conditions were otherwise satisfied, so the denial was unsustainable. en-us Fri, 17 Aug 2007 00:00:00 +0530 Fri, 21 Sep 2012 14:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123865 Modvat credit could not be denied on purely technical or procedural objections where the inputs were duty paid, received in the factory, and used in manufacture of the final product cleared on payment of duty. The dispute concerned invoices issued by traders, credit taken on endorsed gate passes, and supporting documents said to be from unregistered dealers; however, the revenue did not dispute the duty-paid character, receipt, or consumption of the inputs. Following the insertion of sub-rule (13) in Rule 57G, such formal defects alone were insufficient to defeat credit when the substantive conditions were otherwise satisfied, so the denial was unsustainable. Case-Laws Central Excise Fri, 17 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123865