https://www.taxtmi.com/caselaws?id=84097 Modvat credit was available on duty-paid inputs used in manufacture of the final product, even though the assessee had not followed the claimed provisional procedure. Once the assessee accepted the dutiability of the final product and withdrew the challenge to denial of exemption, credit had to be determined on the basis of the inputs actually used. Procedural non-compliance could not defeat the substantive benefit where gate passes and related documents were produced for verification, and the authorities were required to compute and extend the credit accordingly. en-us Thu, 02 Feb 1995 00:00:00 +0530 Tue, 19 Jul 2011 17:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84097 Modvat credit was available on duty-paid inputs used in manufacture of the final product, even though the assessee had not followed the claimed provisional procedure. Once the assessee accepted the dutiability of the final product and withdrew the challenge to denial of exemption, credit had to be determined on the basis of the inputs actually used. Procedural non-compliance could not defeat the substantive benefit where gate passes and related documents were produced for verification, and the authorities were required to compute and extend the credit accordingly. Case-Laws Central Excise Thu, 02 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84097