https://www.taxtmi.com/caselaws?id=346526 Modvat credit was examined against several procedural objections, including unregistered dealer invoices, alleged invoice-wise mismatch or excess credit, incorrect parent quantity, non-entry in Part-I RG 23A, and availing only 95% of the duty shown. The stated principle is that credit cannot be denied where duty-paid inputs are received for manufacture and the discrepancies are either explained, supported by records, or are merely procedural lapses without prejudice to substantive entitlement. On that basis, the disallowance was held unsustainable and consequential relief followed. en-us Mon, 12 Jun 2017 00:00:00 +0530 Fri, 18 Aug 2017 08:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346526 Modvat credit was examined against several procedural objections, including unregistered dealer invoices, alleged invoice-wise mismatch or excess credit, incorrect parent quantity, non-entry in Part-I RG 23A, and availing only 95% of the duty shown. The stated principle is that credit cannot be denied where duty-paid inputs are received for manufacture and the discrepancies are either explained, supported by records, or are merely procedural lapses without prejudice to substantive entitlement. On that basis, the disallowance was held unsustainable and consequential relief followed. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346526