https://www.taxtmi.com/caselaws?id=83886 Modvat credit on additional customs duty paid on imported copper bars was allowable where the bars were used, through a job worker, to make copper rods for dutiable final products. The fact that the job worker paid duty on the intermediate rods did not extinguish the importer's input credit entitlement, particularly as no credit was taken on those inputs at the job worker's end. Non-compliance with Rule 57F(2) was treated as a procedural lapse and was not sufficient to deny a substantive Modvat benefit. The arrangement was also revenue neutral and caused no prejudice to the Revenue. en-us Mon, 26 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83886 Modvat credit on additional customs duty paid on imported copper bars was allowable where the bars were used, through a job worker, to make copper rods for dutiable final products. The fact that the job worker paid duty on the intermediate rods did not extinguish the importer's input credit entitlement, particularly as no credit was taken on those inputs at the job worker's end. Non-compliance with Rule 57F(2) was treated as a procedural lapse and was not sufficient to deny a substantive Modvat benefit. The arrangement was also revenue neutral and caused no prejudice to the Revenue. Case-Laws Central Excise Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83886