https://www.taxtmi.com/caselaws?id=91337 Modvat credit cannot be denied merely because the duty-paying invoices were not in the prescribed form under Rule 52A where the input was declared, received in the factory, and used in manufacture of the final product. The scheme is intended to prevent cascading of duty, so a purely procedural irregularity does not justify denial when the substantive eligibility facts are undisputed. A vague show cause notice that fails to clearly state the alleged contravention is also unsustainable. On these facts, the denial of credit and related proceedings were liable to be set aside. en-us Thu, 21 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 14:24:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91337 Modvat credit cannot be denied merely because the duty-paying invoices were not in the prescribed form under Rule 52A where the input was declared, received in the factory, and used in manufacture of the final product. The scheme is intended to prevent cascading of duty, so a purely procedural irregularity does not justify denial when the substantive eligibility facts are undisputed. A vague show cause notice that fails to clearly state the alleged contravention is also unsustainable. On these facts, the denial of credit and related proceedings were liable to be set aside. Case-Laws Central Excise Thu, 21 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91337