https://www.taxtmi.com/caselaws?id=50140 Modvat credit should not be denied for a merely curable documentary defect where an invoice was initially unsigned but was later signed by the dealer's authorised signatory, because the defect did not affect the genuineness of the transaction or the substantive entitlement to credit. By contrast, invoices issued by a second stage dealer required prior authentication by the proper Central Excise officer under Rule 57G, and credit could not be allowed until that procedural requirement was met. The document therefore distinguishes between a non-fatal signature defect and a mandatory authentication condition for second stage dealer invoices, with credit available on the first issue and compliance required on the second. en-us Fri, 29 Sep 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50140 Modvat credit should not be denied for a merely curable documentary defect where an invoice was initially unsigned but was later signed by the dealer's authorised signatory, because the defect did not affect the genuineness of the transaction or the substantive entitlement to credit. By contrast, invoices issued by a second stage dealer required prior authentication by the proper Central Excise officer under Rule 57G, and credit could not be allowed until that procedural requirement was met. The document therefore distinguishes between a non-fatal signature defect and a mandatory authentication condition for second stage dealer invoices, with credit available on the first issue and compliance required on the second. Case-Laws Central Excise Fri, 29 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50140