https://www.taxtmi.com/caselaws?id=126150 Cenvat credit could not be denied solely because input invoices carried buyer endorsement later or only on Xerox copies, where receipt and use of the goods in the factory were undisputed. Under the Cenvat Credit Rules, the defect was treated as a documentary irregularity rather than a substantive failure of eligibility, and the missing endorsement was held rectifiable. On that basis, denial of credit on the ground of an imperfect document was unjustified, and the credit was held admissible. en-us Thu, 09 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 16:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126150 Cenvat credit could not be denied solely because input invoices carried buyer endorsement later or only on Xerox copies, where receipt and use of the goods in the factory were undisputed. Under the Cenvat Credit Rules, the defect was treated as a documentary irregularity rather than a substantive failure of eligibility, and the missing endorsement was held rectifiable. On that basis, denial of credit on the ground of an imperfect document was unjustified, and the credit was held admissible. Case-Laws Central Excise Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126150