https://www.taxtmi.com/caselaws?id=94105 Late intimation of installation of capital goods, by itself, does not justify denial of Modvat credit where the evidence shows installation and credit taken in close proximity and there is substantial compliance with the essential legal requirements. The mere timing defect in giving notice was not treated as sufficient to defeat the credit claim, and the assessee was held entitled to Modvat credit. en-us Tue, 26 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94105 Late intimation of installation of capital goods, by itself, does not justify denial of Modvat credit where the evidence shows installation and credit taken in close proximity and there is substantial compliance with the essential legal requirements. The mere timing defect in giving notice was not treated as sufficient to defeat the credit claim, and the assessee was held entitled to Modvat credit. Case-Laws Central Excise Tue, 26 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94105