https://www.taxtmi.com/caselaws?id=88093 Modvat credit could not be denied merely because the prescribed documents contained procedural defects where the inputs were actually received in the factory and used in manufacture of the final products. The Tribunal treated the dealer and manufacturer documentation requirements as procedural rather than substantive, and noted that later relaxation of the documentation regime supported preservation of the credit benefit despite technical lapses. It also recognised that relaxation could be granted where receipt and use of the goods were otherwise established. The documentation defect therefore did not disentitle the assessee to Modvat credit, and the issue was decided in its favour. en-us Fri, 19 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 10:19:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88093 Modvat credit could not be denied merely because the prescribed documents contained procedural defects where the inputs were actually received in the factory and used in manufacture of the final products. The Tribunal treated the dealer and manufacturer documentation requirements as procedural rather than substantive, and noted that later relaxation of the documentation regime supported preservation of the credit benefit despite technical lapses. It also recognised that relaxation could be granted where receipt and use of the goods were otherwise established. The documentation defect therefore did not disentitle the assessee to Modvat credit, and the issue was decided in its favour. Case-Laws Central Excise Fri, 19 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88093