https://www.taxtmi.com/caselaws?id=1047 Modvat credit cannot be denied merely because duty-paid C.R. coils sold by a registered dealer were unloaded at the cutter's premises rather than at the dealer's registered premises, where the invoice was valid, the goods were admittedly duty paid, and their receipt and use as inputs were undisputed. The place of unloading was treated as a procedural irregularity, not a substantive defect defeating credit. Trade notices acknowledging practical difficulties in handling metal coils supported this approach. On that basis, the invoice remained effective for credit purposes and the related demand and penal consequences could not be sustained. en-us Fri, 18 Aug 2006 00:00:00 +0530 Mon, 14 Apr 2008 05:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1047 Modvat credit cannot be denied merely because duty-paid C.R. coils sold by a registered dealer were unloaded at the cutter's premises rather than at the dealer's registered premises, where the invoice was valid, the goods were admittedly duty paid, and their receipt and use as inputs were undisputed. The place of unloading was treated as a procedural irregularity, not a substantive defect defeating credit. Trade notices acknowledging practical difficulties in handling metal coils supported this approach. On that basis, the invoice remained effective for credit purposes and the related demand and penal consequences could not be sustained. Case-Laws Central Excise Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1047