https://www.taxtmi.com/circulars?id=250 The Assistant Commissioner may allow Modvat credit despite minor procedural lapses if satisfied inputs or capital goods have suffered duty and are used or intended for manufacture; the officer must record reasons and make enquiries about duty-paid status at the supplier's end. Before issuing Show Cause Notices for procedural defects, enquiries must confirm invoice contains description, assessable value, and receiving factory/warehouse details and that the requisite declaration is filed; absent satisfaction, normal adjudication follows and pending cases should be disposed accordingly. en-us Tue, 23 Feb 1999 00:00:00 +0530 Tue, 23 Sep 2008 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=250 The Assistant Commissioner may allow Modvat credit despite minor procedural lapses if satisfied inputs or capital goods have suffered duty and are used or intended for manufacture; the officer must record reasons and make enquiries about duty-paid status at the supplier's end. Before issuing Show Cause Notices for procedural defects, enquiries must confirm invoice contains description, assessable value, and receiving factory/warehouse details and that the requisite declaration is filed; absent satisfaction, normal adjudication follows and pending cases should be disposed accordingly. Circulars Central Excise Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=250