https://www.taxtmi.com/caselaws?id=80435 Notional credit under Rule 57B of the Central Excise Rules, 1944 was available where the inputs were shown to have been supplied by a small scale manufacturer eligible for Notification No. 175/86, even though the gate passes lacked a specific endorsement of that entitlement. The absence of the endorsement was treated as a procedural defect, not a substantive bar, because a certificate from the Inspector of Central Excise established the supplier's eligibility. The documentation defect was therefore curable, and it did not defeat the respondent's substantive right to credit. en-us Tue, 06 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 17:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80435 Notional credit under Rule 57B of the Central Excise Rules, 1944 was available where the inputs were shown to have been supplied by a small scale manufacturer eligible for Notification No. 175/86, even though the gate passes lacked a specific endorsement of that entitlement. The absence of the endorsement was treated as a procedural defect, not a substantive bar, because a certificate from the Inspector of Central Excise established the supplier's eligibility. The documentation defect was therefore curable, and it did not defeat the respondent's substantive right to credit. Case-Laws Central Excise Tue, 06 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80435