https://www.taxtmi.com/caselaws?id=92183 Modvat credit cannot be denied for a merely procedural invoice defect where the invoice contains the relevant particulars and receipt of duty-paid goods and their use are undisputed; credit on the conveyor belt was therefore admissible. MS tubes used to carry hot air, gases and cooling fumes and to maintain kiln temperature were treated as an integral part of the cement plant's machinery, so capital goods credit was also admissible. As both credits were sustainable, the penalty based on their denial could not survive. en-us Thu, 12 Aug 1999 00:00:00 +0530 Tue, 25 Oct 2011 13:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92183 Modvat credit cannot be denied for a merely procedural invoice defect where the invoice contains the relevant particulars and receipt of duty-paid goods and their use are undisputed; credit on the conveyor belt was therefore admissible. MS tubes used to carry hot air, gases and cooling fumes and to maintain kiln temperature were treated as an integral part of the cement plant's machinery, so capital goods credit was also admissible. As both credits were sustainable, the penalty based on their denial could not survive. Case-Laws Central Excise Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92183