https://www.taxtmi.com/caselaws?id=106332 Modvat credit on disputed capital goods was treated as admissible under Rule 57Q because the goods fell within the settled scope of capital goods and the later amendment was not accepted as limiting that entitlement. Credit also could not be denied merely because the invoices were not pre-printed or because a Rule 57G declaration had not been filed, since the inputs were duty paid, received, and the substantive conditions for credit were satisfied. The governing principle applied was that procedural or technical defects do not defeat credit where substantive eligibility is established. en-us Fri, 12 Sep 2008 00:00:00 +0530 Tue, 13 Mar 2012 16:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106332 Modvat credit on disputed capital goods was treated as admissible under Rule 57Q because the goods fell within the settled scope of capital goods and the later amendment was not accepted as limiting that entitlement. Credit also could not be denied merely because the invoices were not pre-printed or because a Rule 57G declaration had not been filed, since the inputs were duty paid, received, and the substantive conditions for credit were satisfied. The governing principle applied was that procedural or technical defects do not defeat credit where substantive eligibility is established. Case-Laws Central Excise Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106332