https://www.taxtmi.com/caselaws?id=50202 Modvat credit cannot be denied merely because invoice particulars were not pre-printed, where the assessee's name, address and registration details were rubber-stamped and otherwise available for verification. The defect was only in the form of recording, the correctness of the particulars was not disputed, and the variation did not affect eligibility to credit or the duty amount. Prior Tribunal rulings treated such rubber-stamped particulars as sufficient compliance, so procedural irregularity alone was not a valid ground to refuse Modvat credit. en-us Mon, 17 Jul 2000 00:00:00 +0530 Fri, 20 Aug 2010 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50202 Modvat credit cannot be denied merely because invoice particulars were not pre-printed, where the assessee's name, address and registration details were rubber-stamped and otherwise available for verification. The defect was only in the form of recording, the correctness of the particulars was not disputed, and the variation did not affect eligibility to credit or the duty amount. Prior Tribunal rulings treated such rubber-stamped particulars as sufficient compliance, so procedural irregularity alone was not a valid ground to refuse Modvat credit. Case-Laws Central Excise Mon, 17 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50202