https://www.taxtmi.com/caselaws?id=97479 Modvat credit was held admissible where inputs were directly despatched to a job worker before formal permission was issued, because the application had disclosed the job worker and the intended arrangement and the later permission covered the same process. The absence of prior formal approval was treated as a procedural lapse only, not a substantive bar to credit. The job worker's clearance of the intermediate product under a different exemption notification, and the use of additional materials or clearance of by-product on duty payment, did not defeat the principal manufacturer's entitlement where the declaration and actual use of the converted inputs in the final products were established. The duty demand and penalty were unsustainable. en-us Mon, 22 Nov 1999 00:00:00 +0530 Mon, 16 Jan 2012 18:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97479 Modvat credit was held admissible where inputs were directly despatched to a job worker before formal permission was issued, because the application had disclosed the job worker and the intended arrangement and the later permission covered the same process. The absence of prior formal approval was treated as a procedural lapse only, not a substantive bar to credit. The job worker's clearance of the intermediate product under a different exemption notification, and the use of additional materials or clearance of by-product on duty payment, did not defeat the principal manufacturer's entitlement where the declaration and actual use of the converted inputs in the final products were established. The duty demand and penalty were unsustainable. Case-Laws Central Excise Mon, 22 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97479