https://www.taxtmi.com/caselaws?id=84147 Glass bottles remained the same declared input after printing and repacking by a job worker, so Modvat credit was not denied merely because the bottles bore marketing particulars. The real requirement was correlation between the printed bottles and the duty-paying documents covering the original clearances. Any insufficiency in endorsed Gate Passes and related procedure was treated as a procedural lapse, not a substantive bar to credit, and the defect could be condoned subject to verification. The matter was therefore remanded for fresh examination of the documents, job-work records, and the link between the processed goods and the duty-paid inputs. en-us Thu, 30 Mar 1995 00:00:00 +0530 Wed, 20 Jul 2011 10:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84147 Glass bottles remained the same declared input after printing and repacking by a job worker, so Modvat credit was not denied merely because the bottles bore marketing particulars. The real requirement was correlation between the printed bottles and the duty-paying documents covering the original clearances. Any insufficiency in endorsed Gate Passes and related procedure was treated as a procedural lapse, not a substantive bar to credit, and the defect could be condoned subject to verification. The matter was therefore remanded for fresh examination of the documents, job-work records, and the link between the processed goods and the duty-paid inputs. Case-Laws Central Excise Thu, 30 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84147