https://www.taxtmi.com/caselaws?id=83009 Procedural non-compliance with endorsement requirements on the bill of entry under Rule 57G(2) was held not, by itself, to defeat a Modvat credit claim where eligibility otherwise appeared established. Relying on prior Tribunal decisions, the Tribunal accepted that procedural formalities should not override substantive entitlement. On that basis, it waived the pre-deposit and stayed recovery in favour of the assessee at the interim stage. en-us Tue, 21 Sep 1993 00:00:00 +0530 Fri, 08 Jul 2011 18:28:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83009 Procedural non-compliance with endorsement requirements on the bill of entry under Rule 57G(2) was held not, by itself, to defeat a Modvat credit claim where eligibility otherwise appeared established. Relying on prior Tribunal decisions, the Tribunal accepted that procedural formalities should not override substantive entitlement. On that basis, it waived the pre-deposit and stayed recovery in favour of the assessee at the interim stage. Case-Laws Central Excise Tue, 21 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83009