https://www.taxtmi.com/caselaws?id=114784 Modvat credit on general utility items could not be allowed without first establishing that the goods were used in or in relation to manufacture, so that issue was remanded for fresh factual examination. Non-intimation of the job worker's registration number did not by itself justify denial of credit where the inputs had been received back, because the lapse was only procedural. Credit also could not be denied merely because inputs returned for processing came back after the prescribed period, as they were admittedly received back and used in manufacture. en-us Thu, 06 Jan 2005 00:00:00 +0530 Mon, 21 May 2012 10:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114784 Modvat credit on general utility items could not be allowed without first establishing that the goods were used in or in relation to manufacture, so that issue was remanded for fresh factual examination. Non-intimation of the job worker's registration number did not by itself justify denial of credit where the inputs had been received back, because the lapse was only procedural. Credit also could not be denied merely because inputs returned for processing came back after the prescribed period, as they were admittedly received back and used in manufacture. Case-Laws Central Excise Thu, 06 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114784