https://www.taxtmi.com/caselaws?id=87376 Modvat credit on cartons was treated as validly taken, and it could not be denied merely because packed goods were sent out for packing through outside units in an irregular manner; the commentary applies precedent to state that procedural departure in removal did not by itself justify disallowance. Recovery of credit under Rule 57F(2) was also said to require prior notice and an opportunity of hearing, so an order passed without that procedure was invalid. On that reasoning, the disallowance and recovery could not stand and the credit was restored. en-us Wed, 30 Jul 1997 00:00:00 +0530 Mon, 05 Sep 2011 15:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87376 Modvat credit on cartons was treated as validly taken, and it could not be denied merely because packed goods were sent out for packing through outside units in an irregular manner; the commentary applies precedent to state that procedural departure in removal did not by itself justify disallowance. Recovery of credit under Rule 57F(2) was also said to require prior notice and an opportunity of hearing, so an order passed without that procedure was invalid. On that reasoning, the disallowance and recovery could not stand and the credit was restored. Case-Laws Central Excise Wed, 30 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87376