https://www.taxtmi.com/caselaws?id=52595 Modvat credit could not be denied for a correctable invoice defect where the inputs were duty-paid, used in manufacture, and the final products were cleared on payment of duty. The appellate authority also could not rely on objections not raised in the show cause notice, including physical segregation and compliance with Rule 173H or Rule 173L. Credit was therefore held admissible, and the denial was set aside because the invoice error alone did not defeat substantive entitlement. en-us Fri, 24 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 17:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52595 Modvat credit could not be denied for a correctable invoice defect where the inputs were duty-paid, used in manufacture, and the final products were cleared on payment of duty. The appellate authority also could not rely on objections not raised in the show cause notice, including physical segregation and compliance with Rule 173H or Rule 173L. Credit was therefore held admissible, and the denial was set aside because the invoice error alone did not defeat substantive entitlement. Case-Laws Central Excise Fri, 24 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52595