https://www.taxtmi.com/caselaws?id=54302 Modvat credit cannot be denied for invoice defects where receipt of inputs, their duty-paid character, and use in manufacture are established. The amendment to Rule 57G of the Central Excise Rules, 1944, together with Circular No. 441/7/99-CX, clarified that omission of prescribed particulars in the invoice is not fatal if the Assistant Commissioner is satisfied about duty payment and use of the inputs. On the stated facts, the defects were procedural only and did not affect substantive entitlement to credit, so the denial was unsustainable and the assessee was granted credit. en-us Thu, 03 Mar 2005 00:00:00 +0530 Tue, 19 Oct 2010 12:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54302 Modvat credit cannot be denied for invoice defects where receipt of inputs, their duty-paid character, and use in manufacture are established. The amendment to Rule 57G of the Central Excise Rules, 1944, together with Circular No. 441/7/99-CX, clarified that omission of prescribed particulars in the invoice is not fatal if the Assistant Commissioner is satisfied about duty payment and use of the inputs. On the stated facts, the defects were procedural only and did not affect substantive entitlement to credit, so the denial was unsustainable and the assessee was granted credit. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54302