https://www.taxtmi.com/caselaws?id=83310 Modvat credit could not be denied merely because calcined magnesite was received in powder form instead of the lump form shown on the gate pass. The applicable provision was Rule 57F(2)(a) of the Central Excise Rules, 1944, and the powdering or crushing activity was treated as job work that did not create a new manufactured product. The failure to report the job work or obtain prior permission was viewed as a curable procedural irregularity because the identity, receipt, and use of the inputs in manufacture were verifiable from the records. The difference in description was held to be a procedural discrepancy without revenue consequence, so the credit remained admissible. en-us Tue, 10 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 16:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83310 Modvat credit could not be denied merely because calcined magnesite was received in powder form instead of the lump form shown on the gate pass. The applicable provision was Rule 57F(2)(a) of the Central Excise Rules, 1944, and the powdering or crushing activity was treated as job work that did not create a new manufactured product. The failure to report the job work or obtain prior permission was viewed as a curable procedural irregularity because the identity, receipt, and use of the inputs in manufacture were verifiable from the records. The difference in description was held to be a procedural discrepancy without revenue consequence, so the credit remained admissible. Case-Laws Central Excise Tue, 10 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83310