https://www.taxtmi.com/caselaws?id=3837 A procedural lapse in taking Modvat credit before receipt of the full quantity of inputs, and without the accompanying duty-paying documents, was treated as inadvertent and not sufficient to defeat the manufacturer's substantive entitlement. The court declined to deny credit on that basis alone, holding that a mere irregularity in procedure cannot override an otherwise established right to Modvat benefit. The Revenue's challenge therefore failed, and the assessee's claim to credit was sustained. en-us Mon, 13 Aug 2007 00:00:00 +0530 Sun, 04 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3837 A procedural lapse in taking Modvat credit before receipt of the full quantity of inputs, and without the accompanying duty-paying documents, was treated as inadvertent and not sufficient to defeat the manufacturer's substantive entitlement. The court declined to deny credit on that basis alone, holding that a mere irregularity in procedure cannot override an otherwise established right to Modvat benefit. The Revenue's challenge therefore failed, and the assessee's claim to credit was sustained. Case-Laws Central Excise Mon, 13 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3837