https://www.taxtmi.com/caselaws?id=101929 Duty-paid components returned to the factory and actually used in manufacture of notified final products were eligible for Modvat credit, even though they were not received under Rule 173H or Rule 173L and no separate permission or declaration was filed. The components had earlier been cleared on duty, their return was intimated to the department, only the portion used as inputs was taken for credit, and the balance was cleared again on duty. The tribunal view followed in the text treats the prescribed procedures as not constituting a condition precedent to credit in these circumstances, so denial of Modvat credit was not justified. en-us Wed, 13 Feb 2002 00:00:00 +0530 Mon, 13 Feb 2012 12:09:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101929 Duty-paid components returned to the factory and actually used in manufacture of notified final products were eligible for Modvat credit, even though they were not received under Rule 173H or Rule 173L and no separate permission or declaration was filed. The components had earlier been cleared on duty, their return was intimated to the department, only the portion used as inputs was taken for credit, and the balance was cleared again on duty. The tribunal view followed in the text treats the prescribed procedures as not constituting a condition precedent to credit in these circumstances, so denial of Modvat credit was not justified. Case-Laws Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101929