https://www.taxtmi.com/caselaws?id=785 Modvat credit could not be denied merely because invoices issued by a Public Sector Undertaking were not in the prescribed form under Notification No. 33/94-(N.T.). The defect was treated as a verifiable procedural irregularity, since the invoices contained duty-paying particulars and identifying details sufficient to establish authenticity. The notification was understood as facilitating verification rather than creating a substantive bar to credit. On that basis, the invoice defect was curable and denial of credit was not justified; the assessee was entitled to the credit. en-us Tue, 24 Jan 2006 00:00:00 +0530 Sun, 13 Apr 2008 17:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785 Modvat credit could not be denied merely because invoices issued by a Public Sector Undertaking were not in the prescribed form under Notification No. 33/94-(N.T.). The defect was treated as a verifiable procedural irregularity, since the invoices contained duty-paying particulars and identifying details sufficient to establish authenticity. The notification was understood as facilitating verification rather than creating a substantive bar to credit. On that basis, the invoice defect was curable and denial of credit was not justified; the assessee was entitled to the credit. Case-Laws Central Excise Tue, 24 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785