https://www.taxtmi.com/caselaws?id=124173 Modvat credit was treated as allowable where inputs were received from the manufacturer's depot with original duty-paying documents and supporting cover papers showing the required particulars. The document noted that Notification No. 15/94 under Rule 57G recognised such documents for credit, and that the invoice need not necessarily be in the name of the ultimate buyer. Minor omissions in the invoices were regarded as curable defects, not a ground to deny credit. On that basis, credit could not be refused merely for the alleged invoice defect, and the departmental challenge failed. en-us Fri, 12 Jan 2007 00:00:00 +0530 Wed, 26 Sep 2012 13:14:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124173 Modvat credit was treated as allowable where inputs were received from the manufacturer's depot with original duty-paying documents and supporting cover papers showing the required particulars. The document noted that Notification No. 15/94 under Rule 57G recognised such documents for credit, and that the invoice need not necessarily be in the name of the ultimate buyer. Minor omissions in the invoices were regarded as curable defects, not a ground to deny credit. On that basis, credit could not be refused merely for the alleged invoice defect, and the departmental challenge failed. Case-Laws Central Excise Fri, 12 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124173