https://www.taxtmi.com/caselaws?id=4642 Modvat credit could not be denied merely because it was not taken under Rule 57E of the erstwhile Central Excise Rules when that rule applied only to later variation in duty paid on inputs and was not attracted on the facts. The credit had already been allowed after verification of supporting evidence, and the dispute concerned only the procedural mode of availing credit. Where entitlement to credit was otherwise established, a procedural lapse alone did not justify interference with the Commissioner (Appeals)' order. The credit was therefore sustained in favour of the assessee. en-us Thu, 08 Nov 2007 00:00:00 +0530 Fri, 18 Jul 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4642 Modvat credit could not be denied merely because it was not taken under Rule 57E of the erstwhile Central Excise Rules when that rule applied only to later variation in duty paid on inputs and was not attracted on the facts. The credit had already been allowed after verification of supporting evidence, and the dispute concerned only the procedural mode of availing credit. Where entitlement to credit was otherwise established, a procedural lapse alone did not justify interference with the Commissioner (Appeals)' order. The credit was therefore sustained in favour of the assessee. Case-Laws Central Excise Thu, 08 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4642