https://www.taxtmi.com/caselaws?id=105779 Denial of Modvat credit on a procedural objection concerning invoice colour under Rule 57GG of the Central Excise Rules, 1944 could not be sustained without issuance of a mandatory show cause notice under Section 11A of the Central Excise Act, 1944. The claim was also treated as within limitation, because the credit was reversed on 18-1-1996 and the refund claim was filed on 15-7-1996, and the authorities recorded that it was in time. A procedural lapse, by itself, was insufficient to deny the credit or the consequential refund. en-us Thu, 31 Oct 2002 00:00:00 +0530 Wed, 07 Mar 2012 15:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105779 Denial of Modvat credit on a procedural objection concerning invoice colour under Rule 57GG of the Central Excise Rules, 1944 could not be sustained without issuance of a mandatory show cause notice under Section 11A of the Central Excise Act, 1944. The claim was also treated as within limitation, because the credit was reversed on 18-1-1996 and the refund claim was filed on 15-7-1996, and the authorities recorded that it was in time. A procedural lapse, by itself, was insufficient to deny the credit or the consequential refund. Case-Laws Central Excise Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105779