https://www.taxtmi.com/caselaws?id=85749 Modvat credit could not be denied solely because inputs were sent directly from the supplier to a job worker without strict compliance with the modified Rule 57F(2) procedure. The inputs were duty-paid, endorsed in the gate pass in favour of the assessee, and used in manufacture of the final product, while challans had been issued for the job-work movement. The procedural requirement of prior permission and prescribed dispatch formalities was treated as a safeguard for correlation, not a substantive condition overriding entitlement. Credit was therefore allowed and the order denying Modvat benefit was set aside. en-us Thu, 29 Aug 1996 00:00:00 +0530 Sat, 06 Aug 2011 18:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85749 Modvat credit could not be denied solely because inputs were sent directly from the supplier to a job worker without strict compliance with the modified Rule 57F(2) procedure. The inputs were duty-paid, endorsed in the gate pass in favour of the assessee, and used in manufacture of the final product, while challans had been issued for the job-work movement. The procedural requirement of prior permission and prescribed dispatch formalities was treated as a safeguard for correlation, not a substantive condition overriding entitlement. Credit was therefore allowed and the order denying Modvat benefit was set aside. Case-Laws Central Excise Thu, 29 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85749