https://www.taxtmi.com/caselaws?id=54518 A clerical error in duty-paid documents does not defeat Modvat credit or refund where the inputs were actually received and consumed in the factory and there is no dispute about use or mala fides. The consignee place was wrongly stated, but the record established receipt at the correct unit and utilisation in manufacture, making the defect purely procedural. On that basis, denial of credit/refund was unjustified and the assessee's claim was admissible. en-us Fri, 05 Aug 2005 00:00:00 +0530 Wed, 20 Oct 2010 15:06:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54518 A clerical error in duty-paid documents does not defeat Modvat credit or refund where the inputs were actually received and consumed in the factory and there is no dispute about use or mala fides. The consignee place was wrongly stated, but the record established receipt at the correct unit and utilisation in manufacture, making the defect purely procedural. On that basis, denial of credit/refund was unjustified and the assessee's claim was admissible. Case-Laws Central Excise Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54518