https://www.taxtmi.com/caselaws?id=32135 Modvat credit under Rule 57G could not be refused solely for a technical defect in the invoice or because the dealer was not registered when the goods were actually received, duty payment was evidenced, and the claim was found genuine. The amended rule required only substantial compliance with prescribed particulars, including duty details, description of goods, assessable value, and the factory or warehouse name and address. On those facts, the credit claim was treated as valid and no substantial question of law arose. en-us Tue, 23 Sep 2008 00:00:00 +0530 Fri, 13 Feb 2009 06:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32135 Modvat credit under Rule 57G could not be refused solely for a technical defect in the invoice or because the dealer was not registered when the goods were actually received, duty payment was evidenced, and the claim was found genuine. The amended rule required only substantial compliance with prescribed particulars, including duty details, description of goods, assessable value, and the factory or warehouse name and address. On those facts, the credit claim was treated as valid and no substantial question of law arose. Case-Laws Central Excise Tue, 23 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32135