https://www.taxtmi.com/caselaws?id=85655 Modvat credit could not be denied where duty-paid inputs were used in manufacture and only machining was done on axle box castings sent for job work, leaving their identity intact. Rule 57J was inapplicable on the facts, so processing under Rule 57F(2) was not a disqualifying error. The absence of a specific request for direct removal to the job worker, and related gate-pass irregularities, were treated as technical lapses only. Substantial compliance with the credit procedure was sufficient, and a mere procedural irregularity could not defeat admissible credit. en-us Mon, 10 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 13:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85655 Modvat credit could not be denied where duty-paid inputs were used in manufacture and only machining was done on axle box castings sent for job work, leaving their identity intact. Rule 57J was inapplicable on the facts, so processing under Rule 57F(2) was not a disqualifying error. The absence of a specific request for direct removal to the job worker, and related gate-pass irregularities, were treated as technical lapses only. Substantial compliance with the credit procedure was sufficient, and a mere procedural irregularity could not defeat admissible credit. Case-Laws Central Excise Mon, 10 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85655