https://www.taxtmi.com/caselaws?id=208818 Modvat credit could not be denied merely for procedural defects in invoices or lapses in the supplier's records where duty-paid nature of the inputs, their description, assessable value, receipt, and use in manufacture were established. The amended Rule 57G and the Board circular required credit to be allowed when substantive compliance was shown, and a supplier's failure to reflect the invoices in returns or RG 23D records could not by itself defeat the recipient's entitlement. Objections not raised in the original show cause notice were also outside its scope. On these facts, the assessee was entitled to credit. en-us Wed, 20 Oct 2010 00:00:00 +0530 Sat, 28 Jan 2012 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208818 Modvat credit could not be denied merely for procedural defects in invoices or lapses in the supplier's records where duty-paid nature of the inputs, their description, assessable value, receipt, and use in manufacture were established. The amended Rule 57G and the Board circular required credit to be allowed when substantive compliance was shown, and a supplier's failure to reflect the invoices in returns or RG 23D records could not by itself defeat the recipient's entitlement. Objections not raised in the original show cause notice were also outside its scope. On these facts, the assessee was entitled to credit. Case-Laws Central Excise Wed, 20 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208818