https://www.taxtmi.com/caselaws?id=97433 Modvat credit was recognised as available where inputs were sent to sister units for further processing on job work basis, because failure to give prior intimation or obtain permission was treated as a procedural lapse and not a ground to deny the substantive benefit. Credit taken on inputs received before 16-3-1995 was held not usable for payment of duty on cotton yarn, as the later relaxation did not apply to those inputs and the relevant proviso and sub-rule 4A were inapplicable. The entry concerning 413 kgs. of polyester staple fibre was accepted on the assessee's explanation, so no disallowance was warranted. en-us Thu, 24 Dec 1998 00:00:00 +0530 Wed, 22 Feb 2012 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97433 Modvat credit was recognised as available where inputs were sent to sister units for further processing on job work basis, because failure to give prior intimation or obtain permission was treated as a procedural lapse and not a ground to deny the substantive benefit. Credit taken on inputs received before 16-3-1995 was held not usable for payment of duty on cotton yarn, as the later relaxation did not apply to those inputs and the relevant proviso and sub-rule 4A were inapplicable. The entry concerning 413 kgs. of polyester staple fibre was accepted on the assessee's explanation, so no disallowance was warranted. Case-Laws Central Excise Thu, 24 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97433