https://www.taxtmi.com/caselaws?id=124944 Amended Modvat provisions and the Board circular required the department to verify the duty-paid character of the goods, receipt of inputs, and their use in manufacturing before denying credit on procedural defects in duty-paying documents. The circular also discouraged issuance of show cause notices for mere procedural lapses without such verification and called for pending matters to be disposed of accordingly. On that basis, denial of credit for the stated procedural deficiencies was not finally sustained, and the matter was remanded for fresh adjudication under the amended regime after hearing the appellant. en-us Thu, 04 Sep 2008 00:00:00 +0530 Wed, 17 Oct 2012 13:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124944 Amended Modvat provisions and the Board circular required the department to verify the duty-paid character of the goods, receipt of inputs, and their use in manufacturing before denying credit on procedural defects in duty-paying documents. The circular also discouraged issuance of show cause notices for mere procedural lapses without such verification and called for pending matters to be disposed of accordingly. On that basis, denial of credit for the stated procedural deficiencies was not finally sustained, and the matter was remanded for fresh adjudication under the amended regime after hearing the appellant. Case-Laws Central Excise Thu, 04 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124944