https://www.taxtmi.com/caselaws?id=76043 Modvat credit on duty-paid lacquer used through a job worker cannot be denied merely for non-compliance with procedural requirements when the inputs were actually used in manufacture and the substantive conditions of the scheme were satisfied. The controlling principle is that procedural rules facilitate administration of the scheme, but they do not override substantive entitlement where duty payment and use in final products are undisputed. On that basis, the commentary states that strict procedural lapse alone is insufficient to defeat credit. en-us Mon, 17 Sep 2007 00:00:00 +0530 Fri, 04 Jun 2010 08:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76043 Modvat credit on duty-paid lacquer used through a job worker cannot be denied merely for non-compliance with procedural requirements when the inputs were actually used in manufacture and the substantive conditions of the scheme were satisfied. The controlling principle is that procedural rules facilitate administration of the scheme, but they do not override substantive entitlement where duty payment and use in final products are undisputed. On that basis, the commentary states that strict procedural lapse alone is insufficient to defeat credit. Case-Laws Central Excise Mon, 17 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76043