https://www.taxtmi.com/caselaws?id=306241 MODVAT credit could not be denied merely because the invoice showed a minor discrepancy in the consignee's name or address when the inputs were duty-paid, received in the factory and used in manufacture. The record showed authenticated correction of the invoice, a certificate linking the supply to the assessee, and no dispute on actual receipt or use of the inputs. The amended Rule 57G, together with Notification No. 7/1999-CE (N.T.) and the Board's circular, treated such procedural lapses as non-fatal where substantive entitlement was established. en-us Tue, 30 Nov 2004 00:00:00 +0530 Wed, 18 Jan 2023 18:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306241 MODVAT credit could not be denied merely because the invoice showed a minor discrepancy in the consignee's name or address when the inputs were duty-paid, received in the factory and used in manufacture. The record showed authenticated correction of the invoice, a certificate linking the supply to the assessee, and no dispute on actual receipt or use of the inputs. The amended Rule 57G, together with Notification No. 7/1999-CE (N.T.) and the Board's circular, treated such procedural lapses as non-fatal where substantive entitlement was established. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306241