https://www.taxtmi.com/caselaws?id=49782 Modvat credit could not be denied merely because invoices were not preauthenticated and certain details, including duty amount in words, PLA/RG 23A Part II particulars, and the Bill of Entry number, were initially omitted. The Tribunal treated the absence of preauthentication as a procedural lapse, and noted that the other defects had been cured by subsequent insertion of the missing particulars and resubmission to the Central Excise authorities. A departmental circular supporting liberal treatment of minor invoice defects reinforced the position that procedural omissions should be ignored where the goods are otherwise eligible for credit. The assessee was therefore entitled to the credit claimed. en-us Fri, 28 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 14:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49782 Modvat credit could not be denied merely because invoices were not preauthenticated and certain details, including duty amount in words, PLA/RG 23A Part II particulars, and the Bill of Entry number, were initially omitted. The Tribunal treated the absence of preauthentication as a procedural lapse, and noted that the other defects had been cured by subsequent insertion of the missing particulars and resubmission to the Central Excise authorities. A departmental circular supporting liberal treatment of minor invoice defects reinforced the position that procedural omissions should be ignored where the goods are otherwise eligible for credit. The assessee was therefore entitled to the credit claimed. Case-Laws Central Excise Fri, 28 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49782