https://www.taxtmi.com/caselaws?id=83759 Modvat credit cannot be denied solely for failure to obtain prior permission under Rule 57F(2) where the assessee can show, from records, that the inputs were sent to job workers, received back after reprocessing, and ultimately used in the declared final products. Procedural non-compliance by itself is not decisive if documentary evidence such as invoices and job-work bills supports actual utilisation. The Tribunal therefore held that the substantive claim required proper verification of the material on record, set aside the impugned order, and remanded the matter for fresh decision. en-us Thu, 27 Oct 1994 00:00:00 +0530 Sat, 16 Jul 2011 16:03:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83759 Modvat credit cannot be denied solely for failure to obtain prior permission under Rule 57F(2) where the assessee can show, from records, that the inputs were sent to job workers, received back after reprocessing, and ultimately used in the declared final products. Procedural non-compliance by itself is not decisive if documentary evidence such as invoices and job-work bills supports actual utilisation. The Tribunal therefore held that the substantive claim required proper verification of the material on record, set aside the impugned order, and remanded the matter for fresh decision. Case-Laws Central Excise Thu, 27 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83759