https://www.taxtmi.com/caselaws?id=114254 Modvat credit on capital goods was available only where the goods were used in the factory of production of final products, and the intimation requirement under Rule 57T(4) served to verify that substantive condition. Failure to intimate receipt of the capital goods to the jurisdictional Superintendent was treated as mandatory non-compliance, not a mere procedural defect, because it affected eligibility for credit. The denial of Modvat credit was therefore upheld. en-us Wed, 04 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 11:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114254 Modvat credit on capital goods was available only where the goods were used in the factory of production of final products, and the intimation requirement under Rule 57T(4) served to verify that substantive condition. Failure to intimate receipt of the capital goods to the jurisdictional Superintendent was treated as mandatory non-compliance, not a mere procedural defect, because it affected eligibility for credit. The denial of Modvat credit was therefore upheld. Case-Laws Central Excise Wed, 04 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114254