https://www.taxtmi.com/caselaws?id=83474 Procedural non-compliance with Rule 57F(2) does not, by itself, justify denial of Modvat credit where duty-paid aluminium inputs remain identifiable and their nexus with the goods received is established through endorsed gate passes or subsidiary gate passes. The requirement was treated as procedural, aimed at maintaining co-relation between duty-paid inputs and final products, so the absence of prior permission was not enough to defeat the substantive credit claim. However, an admitted breach of the procedural requirement still warranted penalty, and the penalty was upheld. en-us Wed, 02 Feb 1994 00:00:00 +0530 Wed, 13 Jul 2011 17:13:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83474 Procedural non-compliance with Rule 57F(2) does not, by itself, justify denial of Modvat credit where duty-paid aluminium inputs remain identifiable and their nexus with the goods received is established through endorsed gate passes or subsidiary gate passes. The requirement was treated as procedural, aimed at maintaining co-relation between duty-paid inputs and final products, so the absence of prior permission was not enough to defeat the substantive credit claim. However, an admitted breach of the procedural requirement still warranted penalty, and the penalty was upheld. Case-Laws Central Excise Wed, 02 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83474