https://www.taxtmi.com/caselaws?id=49848 Modvat credit was treated as available where invoices were issued to a head office or another unit of the same multi-unit company, but the inputs were actually received by the manufacturing unit and the transfer was otherwise undisputed; a procedural defect in invoice endorsement or routing did not justify denial. Credit was also upheld for paper cones because the assessee's declaration and supporting records identified them as eligible inputs, and a mismatch with the Modvat entry format did not defeat substantive compliance. The governing approach was that credit cannot be refused for mere technical irregularities when receipt, use, and eligibility of the inputs are established. en-us Wed, 24 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49848 Modvat credit was treated as available where invoices were issued to a head office or another unit of the same multi-unit company, but the inputs were actually received by the manufacturing unit and the transfer was otherwise undisputed; a procedural defect in invoice endorsement or routing did not justify denial. Credit was also upheld for paper cones because the assessee's declaration and supporting records identified them as eligible inputs, and a mismatch with the Modvat entry format did not defeat substantive compliance. The governing approach was that credit cannot be refused for mere technical irregularities when receipt, use, and eligibility of the inputs are established. Case-Laws Central Excise Wed, 24 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49848