https://www.taxtmi.com/caselaws?id=105576 Modvat credit cannot be denied merely because a 57E certificate contains a procedural defect when the certificate is issued by the Range Superintendent and otherwise supports the duty-paid nature of the goods. The defect is curable, and the proper course is verification with the concerned Range Superintendent and, if needed, correction or substantiation of the certificate. On that basis, substantive entitlement to credit should not be defeated. Penalty is also not justified where the lapse is procedural and no adverse finding survives against the assessee. en-us Fri, 14 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105576 Modvat credit cannot be denied merely because a 57E certificate contains a procedural defect when the certificate is issued by the Range Superintendent and otherwise supports the duty-paid nature of the goods. The defect is curable, and the proper course is verification with the concerned Range Superintendent and, if needed, correction or substantiation of the certificate. On that basis, substantive entitlement to credit should not be defeated. Penalty is also not justified where the lapse is procedural and no adverse finding survives against the assessee. Case-Laws Central Excise Fri, 14 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105576