https://www.taxtmi.com/caselaws?id=117258 Denial of Modvat credit was found unsustainable where invoices and gate-passes were issued in the name of the head office but were properly endorsed for use at the factory, and there was no dispute that the inputs were received and consumed or that the capital goods were received and installed. The analysis emphasised that the amended Rule 57G and Rule 57T, as modified by Notification No. 7/99-C.E. (N.T.), allowed condonation of procedural irregularities, and that the Board's Circular No. 441/99 required pending matters to be decided under that framework. The matter was remanded for fresh consideration in light of the amended provisions and circular. en-us Mon, 30 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:33:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117258 Denial of Modvat credit was found unsustainable where invoices and gate-passes were issued in the name of the head office but were properly endorsed for use at the factory, and there was no dispute that the inputs were received and consumed or that the capital goods were received and installed. The analysis emphasised that the amended Rule 57G and Rule 57T, as modified by Notification No. 7/99-C.E. (N.T.), allowed condonation of procedural irregularities, and that the Board's Circular No. 441/99 required pending matters to be decided under that framework. The matter was remanded for fresh consideration in light of the amended provisions and circular. Case-Laws Central Excise Mon, 30 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117258