https://www.taxtmi.com/caselaws?id=105811 Fuel tanks and struts manufactured from duty-paid inputs were treated as intermediate products because they were essential parts of the motor vehicles and the final product was incomplete without them; their separate excisability did not prevent Modvat credit on the inputs used in their manufacture. Removal of inputs to job workers was held to fall under Rule 57F(2), not Rule 57F(1)(ii), because the goods were meant for manufacture of intermediate products to be returned for use in the factory. Substantial compliance with the prescribed procedure was sufficient, and technical defects in challans or related records, as well as duty paid by job workers, did not bar the credit. en-us Fri, 15 Sep 1995 00:00:00 +0530 Sat, 10 Mar 2012 10:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105811 Fuel tanks and struts manufactured from duty-paid inputs were treated as intermediate products because they were essential parts of the motor vehicles and the final product was incomplete without them; their separate excisability did not prevent Modvat credit on the inputs used in their manufacture. Removal of inputs to job workers was held to fall under Rule 57F(2), not Rule 57F(1)(ii), because the goods were meant for manufacture of intermediate products to be returned for use in the factory. Substantial compliance with the prescribed procedure was sufficient, and technical defects in challans or related records, as well as duty paid by job workers, did not bar the credit. Case-Laws Central Excise Fri, 15 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105811