https://www.taxtmi.com/caselaws?id=90460 Procedural non-compliance in Modvat claims does not necessarily defeat credit where duty-paid inputs and the final product are shown to be co-relatable. The discussion concerns imported tin plates in coils that were sheared for transport, with the assessee claiming that the same inputs were received and used in manufacture. It also notes that Rule 57F(2) was treated as procedural, so substantive credit could remain available if records establish proper correlation, although procedural breach may still justify penalty. The matter was remanded for de novo examination of the factual correlation and the effect of any procedural violation. en-us Thu, 12 Feb 1998 00:00:00 +0530 Fri, 07 Oct 2011 15:04:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90460 Procedural non-compliance in Modvat claims does not necessarily defeat credit where duty-paid inputs and the final product are shown to be co-relatable. The discussion concerns imported tin plates in coils that were sheared for transport, with the assessee claiming that the same inputs were received and used in manufacture. It also notes that Rule 57F(2) was treated as procedural, so substantive credit could remain available if records establish proper correlation, although procedural breach may still justify penalty. The matter was remanded for de novo examination of the factual correlation and the effect of any procedural violation. Case-Laws Central Excise Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90460