https://www.taxtmi.com/caselaws?id=106088 Modvat credit could not be denied merely because prior permission and declaration for job work were not obtained in the prescribed form under Notification No. 214/86-C.E. and Rule 57F(2), where inputs were admittedly sent to the job worker, the processed goods were returned, and those goods were used in manufacture of the final product. The procedural lapse was treated as insufficient to override the substantive requirement that the inputs be used in or in relation to final products. The Tribunal followed its earlier view in Maschmeijer Aromatics and accepted the assessee's claim to credit. en-us Mon, 26 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:58:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106088 Modvat credit could not be denied merely because prior permission and declaration for job work were not obtained in the prescribed form under Notification No. 214/86-C.E. and Rule 57F(2), where inputs were admittedly sent to the job worker, the processed goods were returned, and those goods were used in manufacture of the final product. The procedural lapse was treated as insufficient to override the substantive requirement that the inputs be used in or in relation to final products. The Tribunal followed its earlier view in Maschmeijer Aromatics and accepted the assessee's claim to credit. Case-Laws Central Excise Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106088