https://www.taxtmi.com/caselaws?id=85705 Modvat credit could not be denied for a curable procedural lapse where the relevant documents were produced later and the entries could be correlated to the inputs; no statutory requirement mandated their presence at the moment of receipt, so the assessee retained the credit. The denial was also vitiated because the adjudicating authority reversed credit without issuing a show cause notice and there was no waiver of that requirement, making the procedural defect fatal. The departmental challenge therefore failed and the order allowing credit was upheld. en-us Thu, 08 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 16:41:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85705 Modvat credit could not be denied for a curable procedural lapse where the relevant documents were produced later and the entries could be correlated to the inputs; no statutory requirement mandated their presence at the moment of receipt, so the assessee retained the credit. The denial was also vitiated because the adjudicating authority reversed credit without issuing a show cause notice and there was no waiver of that requirement, making the procedural defect fatal. The departmental challenge therefore failed and the order allowing credit was upheld. Case-Laws Central Excise Thu, 08 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85705