https://www.taxtmi.com/caselaws?id=94108 Under the amended Modvat regime, prior permission for sending inputs to job workers was no longer required; only intimation to the department with dated acknowledgement remained necessary. Where the inputs were in fact sent for job work and returned, and the department was already aware of the arrangement through earlier permission, the lapse in furnishing fresh intimation was treated as procedural. Because the rule's object of monitoring movement of inputs and protecting revenue was otherwise achieved, Modvat credit could not be denied on this ground and penalty was not justified. The impugned order was therefore unsustainable and set aside. en-us Wed, 27 Sep 2000 00:00:00 +0530 Sat, 19 Nov 2011 11:35:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94108 Under the amended Modvat regime, prior permission for sending inputs to job workers was no longer required; only intimation to the department with dated acknowledgement remained necessary. Where the inputs were in fact sent for job work and returned, and the department was already aware of the arrangement through earlier permission, the lapse in furnishing fresh intimation was treated as procedural. Because the rule's object of monitoring movement of inputs and protecting revenue was otherwise achieved, Modvat credit could not be denied on this ground and penalty was not justified. The impugned order was therefore unsustainable and set aside. Case-Laws Central Excise Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94108