1997 (5) TMI 164

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.... JDR, for the Respondent. [Order]. - This is a stay application filed w.r.t. the order-in-appeal passed by the Commissioner (Appeals), Ghaziabad. 2. Ld. Counsel stated that the appellants have been denied Modvat benefit on account of procedural and technical deficiencies in the document produced and taken into account for taking the benefit. There is no dispute that the goods were no....

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....are produced are defective in any manner, the authorities are justified in not treating them as valid or proper documents and therefore denying Modvat credit on that basis. 7. Even if the defect is on account of the supplier of goods and the invoice it was for the assessee as purchasers and as claimants to the benefit to take care that proper invoices are issued to them in respect of the g....

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....gs which were not considered proper invoices that in such cases the benefit should not be denied and the action should be taken against the issuing authority. 12. I have considered the above submissions. I observe that in a number of cases the Tribunal has taken the view that a substantive benefit should not be denied on account of minor procedural infraction even otherwise due. At the sam....