https://www.taxtmi.com/caselaws?id=113999 Modvat credit under Rule 57A of the Central Excise Rules, 1944 could not be denied where the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture were undisputed. The only objection was that the dealer had not got the manufacturers' invoices defaced in the jurisdictional range office, but the dealer's invoices were otherwise found defect-free and no show-cause notice had been issued to the dealer. A procedural omission of that kind, without any challenge to the substantive eligibility conditions, was insufficient to defeat the assessee's credit claim. en-us Fri, 16 Jul 2004 00:00:00 +0530 Wed, 09 May 2012 17:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113999 Modvat credit under Rule 57A of the Central Excise Rules, 1944 could not be denied where the duty-paid character of the inputs, their receipt in the factory, and their use in manufacture were undisputed. The only objection was that the dealer had not got the manufacturers' invoices defaced in the jurisdictional range office, but the dealer's invoices were otherwise found defect-free and no show-cause notice had been issued to the dealer. A procedural omission of that kind, without any challenge to the substantive eligibility conditions, was insufficient to defeat the assessee's credit claim. Case-Laws Central Excise Fri, 16 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113999