https://www.taxtmi.com/caselaws?id=84973 Modvat credit on additional duty of customs was available where the inputs were actually received and used by the assessee, even though a procedural condition prescribed by the Central Board of Excise and Customs was not strictly fulfilled. The operative requirement under Rule 57G was treated as satisfied once the goods reached the assessee with the bill of entry, and the importer certified that no credit had been taken on the bill of entry. Credit could not be denied on a merely procedural lapse when substantive receipt and utilisation of the inputs were undisputed. en-us Wed, 21 Dec 1994 00:00:00 +0530 Mon, 01 Aug 2011 18:10:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84973 Modvat credit on additional duty of customs was available where the inputs were actually received and used by the assessee, even though a procedural condition prescribed by the Central Board of Excise and Customs was not strictly fulfilled. The operative requirement under Rule 57G was treated as satisfied once the goods reached the assessee with the bill of entry, and the importer certified that no credit had been taken on the bill of entry. Credit could not be denied on a merely procedural lapse when substantive receipt and utilisation of the inputs were undisputed. Case-Laws Central Excise Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84973