https://www.taxtmi.com/caselaws?id=85297 Duty-paid inputs declared under Rule 57G remained eligible for modvat credit when received back in damaged condition. The damaged return did not alter their character as declared inputs under Rule 57A, and the absence of separate intimation to the Department was not decisive in these circumstances. The mismatch between the consignee name on the gate pass and the appellants was treated as immaterial because the substantive entitlement to credit prevailed over the procedural objection. The assessee was entitled to modvat credit on the returned damaged inputs. en-us Mon, 25 Mar 1996 00:00:00 +0530 Thu, 04 Aug 2011 10:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85297 Duty-paid inputs declared under Rule 57G remained eligible for modvat credit when received back in damaged condition. The damaged return did not alter their character as declared inputs under Rule 57A, and the absence of separate intimation to the Department was not decisive in these circumstances. The mismatch between the consignee name on the gate pass and the appellants was treated as immaterial because the substantive entitlement to credit prevailed over the procedural objection. The assessee was entitled to modvat credit on the returned damaged inputs. Case-Laws Central Excise Mon, 25 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85297