https://www.taxtmi.com/caselaws?id=86631 Modvat credit was treated as admissible on hydrochloric acid and sulphuric acid used to purify glycerine where the purified glycerine had a direct nexus with manufacture of soap, and credit could not be denied merely because the inputs related to a by-product. The text also states that inputs received before filing of the declaration could not be rejected solely on that procedural ground, because the claim required examination under the transitional provision and substantive credit should not fail for a procedural lapse when the goods were available for verification. The matter was therefore to be reconsidered under the transitional scheme. en-us Fri, 14 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:50:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86631 Modvat credit was treated as admissible on hydrochloric acid and sulphuric acid used to purify glycerine where the purified glycerine had a direct nexus with manufacture of soap, and credit could not be denied merely because the inputs related to a by-product. The text also states that inputs received before filing of the declaration could not be rejected solely on that procedural ground, because the claim required examination under the transitional provision and substantive credit should not fail for a procedural lapse when the goods were available for verification. The matter was therefore to be reconsidered under the transitional scheme. Case-Laws Central Excise Fri, 14 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86631