https://www.taxtmi.com/caselaws?id=82604 MODVAT credit under Rule 57G(2) was treated as a substantive entitlement not defeated by defective or improperly endorsed duty-paying documents accompanying the inputs. The procedural requirement of producing such documents was held to be evidentiary rather than mandatory at the point of receipt, and later rectification of endorsement defects was considered permissible where the inputs were actually received and used in manufacture. On that basis, procedural technicalities were not allowed to deny credit, and no referable question of law was found for High Court consideration. en-us Thu, 13 May 1993 00:00:00 +0530 Wed, 06 Jul 2011 12:32:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82604 MODVAT credit under Rule 57G(2) was treated as a substantive entitlement not defeated by defective or improperly endorsed duty-paying documents accompanying the inputs. The procedural requirement of producing such documents was held to be evidentiary rather than mandatory at the point of receipt, and later rectification of endorsement defects was considered permissible where the inputs were actually received and used in manufacture. On that basis, procedural technicalities were not allowed to deny credit, and no referable question of law was found for High Court consideration. Case-Laws Central Excise Thu, 13 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82604