https://www.taxtmi.com/caselaws?id=93458 Modvat credit on returned defective goods was treated as admissible where the goods were originally duty paid, the duty incidence had not been reversed on return, and the proper officer had certified their duty-paid nature. Non-compliance with the prescribed return procedure under Rule 57F(1)(ii) was viewed as a procedural defect that could have been regularised through the invoice-based process. In the absence of fraud or evasion, substantive credit entitlement was not denied merely for procedural lapse, and the Revenue's challenge failed. en-us Fri, 07 Apr 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:12:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93458 Modvat credit on returned defective goods was treated as admissible where the goods were originally duty paid, the duty incidence had not been reversed on return, and the proper officer had certified their duty-paid nature. Non-compliance with the prescribed return procedure under Rule 57F(1)(ii) was viewed as a procedural defect that could have been regularised through the invoice-based process. In the absence of fraud or evasion, substantive credit entitlement was not denied merely for procedural lapse, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 07 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93458