https://www.taxtmi.com/caselaws?id=209096 MODVAT credit could not be denied merely because invoices did not strictly comply with prescribed particulars under Rule 57GG of the Central Excise Rules, 1944. The relevant records showed that the inputs had suffered duty and were received and used in the manufacture of dutiable final products; missing particulars such as format, duty rate, assessable value, exact value matching, and time of despatch were treated as minor defects. Since these omissions did not negate the substantive receipt and duty-paid character of the inputs, the credit remained admissible. en-us Thu, 17 Mar 2011 00:00:00 +0530 Tue, 30 Jul 2013 12:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209096 MODVAT credit could not be denied merely because invoices did not strictly comply with prescribed particulars under Rule 57GG of the Central Excise Rules, 1944. The relevant records showed that the inputs had suffered duty and were received and used in the manufacture of dutiable final products; missing particulars such as format, duty rate, assessable value, exact value matching, and time of despatch were treated as minor defects. Since these omissions did not negate the substantive receipt and duty-paid character of the inputs, the credit remained admissible. Case-Laws Central Excise Thu, 17 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209096