https://www.taxtmi.com/caselaws?id=236782 MODVAT credit on inputs stored outside the factory was available only as a conditional relaxation from the normal requirement that inputs be kept inside the factory. The relaxation required prior permission of the jurisdictional Commissioner and credit could be taken only after the entire consignment covered by the invoice had been received inside the factory. Where permission was sought only from the Deputy Commissioner and credit was availed while the inputs still remained outside the factory, the procedure was not complied with and the credit was not admissible. The absence of an allegation that the inputs were not used in manufacture did not cure this mandatory procedural breach. en-us Mon, 02 Sep 2013 00:00:00 +0530 Mon, 10 Feb 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236782 MODVAT credit on inputs stored outside the factory was available only as a conditional relaxation from the normal requirement that inputs be kept inside the factory. The relaxation required prior permission of the jurisdictional Commissioner and credit could be taken only after the entire consignment covered by the invoice had been received inside the factory. Where permission was sought only from the Deputy Commissioner and credit was availed while the inputs still remained outside the factory, the procedure was not complied with and the credit was not admissible. The absence of an allegation that the inputs were not used in manufacture did not cure this mandatory procedural breach. Case-Laws Central Excise Mon, 02 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236782