https://www.taxtmi.com/caselaws?id=83460 Duty-paid inputs used in the declared final products did not lose MODVAT credit merely because receipt and utilisation occurred in an unlicensed premises outside the declared factory; the irregularity was treated as procedural, not a failure of the scheme's substantive conditions, so credit was upheld. By contrast, conscious use of an unlicensed premises and deliberate non-compliance with Central Excise and MODVAT procedure justified penalty, even without proved duty evasion, because actual evasion is not necessary where the statutory breach itself is established. The reference on credit failed, and the penalty challenge also failed. en-us Thu, 25 Nov 1993 00:00:00 +0530 Wed, 13 Jul 2011 16:15:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83460 Duty-paid inputs used in the declared final products did not lose MODVAT credit merely because receipt and utilisation occurred in an unlicensed premises outside the declared factory; the irregularity was treated as procedural, not a failure of the scheme's substantive conditions, so credit was upheld. By contrast, conscious use of an unlicensed premises and deliberate non-compliance with Central Excise and MODVAT procedure justified penalty, even without proved duty evasion, because actual evasion is not necessary where the statutory breach itself is established. The reference on credit failed, and the penalty challenge also failed. Case-Laws Central Excise Thu, 25 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83460