https://www.taxtmi.com/caselaws?id=106468 Procedural non-compliance with Rule 57J and Notification No. 214/86-C.E. does not, by itself, justify denial of Modvat credit where the assessee is otherwise substantively eligible. The discussion treats Rule 57J as governing credit for inputs used in intermediate products received by a job worker and notes that the breach was only procedural, with no penal liability in issue. The operative principle applied is that a condition attached to a job-work credit arrangement cannot defeat the credit benefit when the underlying entitlement is established. The assessee was therefore entitled to the Modvat credit. en-us Fri, 02 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:44:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106468 Procedural non-compliance with Rule 57J and Notification No. 214/86-C.E. does not, by itself, justify denial of Modvat credit where the assessee is otherwise substantively eligible. The discussion treats Rule 57J as governing credit for inputs used in intermediate products received by a job worker and notes that the breach was only procedural, with no penal liability in issue. The operative principle applied is that a condition attached to a job-work credit arrangement cannot defeat the credit benefit when the underlying entitlement is established. The assessee was therefore entitled to the Modvat credit. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106468