https://www.taxtmi.com/caselaws?id=2339 Modvat credit was denied because the invoices were issued in the name of an unregistered entity, not the registered manufacturer, and therefore did not meet the mandatory requirements for valid credit documents under the governing excise scheme and circulars. A minor procedural defect could not cure the fundamental defect in the source and identity of the issuing entity, so the disallowance of credit was upheld. en-us Thu, 03 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 19:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2339 Modvat credit was denied because the invoices were issued in the name of an unregistered entity, not the registered manufacturer, and therefore did not meet the mandatory requirements for valid credit documents under the governing excise scheme and circulars. A minor procedural defect could not cure the fundamental defect in the source and identity of the issuing entity, so the disallowance of credit was upheld. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2339