https://www.taxtmi.com/caselaws?id=48506 Modvat credit could not be denied merely because invoices did not correctly state the consignor and consignee particulars or were not in the prescribed form. The Court noted that the defect was technical and, in light of the amendment to Rule 57G of the Central Excise Rules, 1944, such deficiencies did not defeat a substantive credit claim. On that basis, the Revenue's objection was held insufficient, and no substantial question of law was found to arise. en-us Wed, 07 Jan 2009 00:00:00 +0530 Wed, 04 Aug 2010 18:21:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48506 Modvat credit could not be denied merely because invoices did not correctly state the consignor and consignee particulars or were not in the prescribed form. The Court noted that the defect was technical and, in light of the amendment to Rule 57G of the Central Excise Rules, 1944, such deficiencies did not defeat a substantive credit claim. On that basis, the Revenue's objection was held insufficient, and no substantial question of law was found to arise. Case-Laws Central Excise Wed, 07 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48506