https://www.taxtmi.com/caselaws?id=88487 Modvat credit was treated as admissible where inputs were sent for job work under Rule 57F(2), later not returned in the originally intended manner, and duty on those inputs was paid subsequently. The credit claim was supported by a certificate from the competent authority, and the earlier certificate issued by an Inspector was cured by a later Superintendent's certificate. Objections based on grounds not set out in the show cause notice were rejected because the assessee had not been put on notice. The absence of a declaration did not defeat credit on these facts, particularly where the arrangement was revenue neutral and no revenue loss was shown. en-us Fri, 12 Dec 1997 00:00:00 +0530 Mon, 19 Sep 2011 12:24:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88487 Modvat credit was treated as admissible where inputs were sent for job work under Rule 57F(2), later not returned in the originally intended manner, and duty on those inputs was paid subsequently. The credit claim was supported by a certificate from the competent authority, and the earlier certificate issued by an Inspector was cured by a later Superintendent's certificate. Objections based on grounds not set out in the show cause notice were rejected because the assessee had not been put on notice. The absence of a declaration did not defeat credit on these facts, particularly where the arrangement was revenue neutral and no revenue loss was shown. Case-Laws Central Excise Fri, 12 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88487