https://www.taxtmi.com/caselaws?id=237500 Modvat credit could not be denied on duty-paid glass shells re-entering the factory after being stored due to space constraints, because their duty-paid character was established and there was no finding of clandestine removal. The absence of an invoice was only a procedural defect and did not defeat credit. The earlier penalty order also did not record that the goods had been received without payment of duty, so it could not justify denial of credit on re-entry. No substantial question of law arose on the grounds raised, and the credit was upheld. en-us Tue, 17 Jul 2012 00:00:00 +0530 Mon, 30 Sep 2013 06:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237500 Modvat credit could not be denied on duty-paid glass shells re-entering the factory after being stored due to space constraints, because their duty-paid character was established and there was no finding of clandestine removal. The absence of an invoice was only a procedural defect and did not defeat credit. The earlier penalty order also did not record that the goods had been received without payment of duty, so it could not justify denial of credit on re-entry. No substantial question of law arose on the grounds raised, and the credit was upheld. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237500