https://www.taxtmi.com/caselaws?id=102933 Modvat credit remains available where duty payment and receipt of inputs are established through endorsed original gate passes, supplier certificates and records, notwithstanding prior issuance of subsidiary gate passes. The documentation objection is procedural and cannot defeat substantive credit entitlement. Capital goods credit likewise should not be denied solely because intimation of receipt was not filed, where the required declaration was filed and substantive conditions are met. Procedural or technical defects in documentation and intimation are curable and do not override entitlement to credit when duty-paid receipt of inputs or capital goods is otherwise established. en-us Thu, 12 Nov 1998 00:00:00 +0530 Fri, 17 Feb 2012 10:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102933 Modvat credit remains available where duty payment and receipt of inputs are established through endorsed original gate passes, supplier certificates and records, notwithstanding prior issuance of subsidiary gate passes. The documentation objection is procedural and cannot defeat substantive credit entitlement. Capital goods credit likewise should not be denied solely because intimation of receipt was not filed, where the required declaration was filed and substantive conditions are met. Procedural or technical defects in documentation and intimation are curable and do not override entitlement to credit when duty-paid receipt of inputs or capital goods is otherwise established. Case-Laws Central Excise Thu, 12 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102933