https://www.taxtmi.com/caselaws?id=85513 Modvat credit on defective steel inputs was held to remain available where the inputs were received duty-paid and actually used in manufacture of the final product. The failure to intimate the jurisdictional Superintendent before melting the inputs, as required by a Trade Notice, was treated as a procedural lapse under Rule 57G and not a substantive condition under Rule 57A. Because the department did not dispute receipt, use, or duty-paid character of the inputs, the procedural non-compliance could not defeat the credit. The order allowing Modvat credit was sustained and the Revenue's challenge failed. en-us Tue, 09 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 15:46:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85513 Modvat credit on defective steel inputs was held to remain available where the inputs were received duty-paid and actually used in manufacture of the final product. The failure to intimate the jurisdictional Superintendent before melting the inputs, as required by a Trade Notice, was treated as a procedural lapse under Rule 57G and not a substantive condition under Rule 57A. Because the department did not dispute receipt, use, or duty-paid character of the inputs, the procedural non-compliance could not defeat the credit. The order allowing Modvat credit was sustained and the Revenue's challenge failed. Case-Laws Central Excise Tue, 09 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85513