https://www.taxtmi.com/caselaws?id=244783 Cenvat/Modvat credit on roller bearings could not be denied merely because the invoice omitted certain particulars, where the goods were received under invoices and duty payment was otherwise evidenced. The Tribunal treated the missing invoice details as a rectifiable procedural defect, especially since the assessee produced an additional certificate supplying the omitted information. As the substantive conditions for credit were shown to be satisfied, the defect in documentation did not justify denial of credit. The disallowance was therefore unsustainable and the appeal was allowed in favour of the assessee. en-us Tue, 01 Oct 2013 00:00:00 +0530 Fri, 05 Jun 2015 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244783 Cenvat/Modvat credit on roller bearings could not be denied merely because the invoice omitted certain particulars, where the goods were received under invoices and duty payment was otherwise evidenced. The Tribunal treated the missing invoice details as a rectifiable procedural defect, especially since the assessee produced an additional certificate supplying the omitted information. As the substantive conditions for credit were shown to be satisfied, the defect in documentation did not justify denial of credit. The disallowance was therefore unsustainable and the appeal was allowed in favour of the assessee. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244783