https://www.taxtmi.com/caselaws?id=94543 Modvat credit was treated as admissible where the inputs were received in the factory, defaced by the proper officer, and used in the manufacture of final products, because the distributor's lack of registration at the relevant time was only a procedural defect and did not by itself justify denial of credit. The Tribunal also held that credit could not be rejected on grounds drawn from notifications, trade notices or a Board circular when those specific bases were not set out in the show cause notice. On that reasoning, the departmental appeals were rejected. en-us Mon, 24 Jan 2000 00:00:00 +0530 Wed, 23 Nov 2011 12:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94543 Modvat credit was treated as admissible where the inputs were received in the factory, defaced by the proper officer, and used in the manufacture of final products, because the distributor's lack of registration at the relevant time was only a procedural defect and did not by itself justify denial of credit. The Tribunal also held that credit could not be rejected on grounds drawn from notifications, trade notices or a Board circular when those specific bases were not set out in the show cause notice. On that reasoning, the departmental appeals were rejected. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94543