https://www.taxtmi.com/caselaws?id=299429 Modvat credit was treated as available to a job worker where the principal had not taken credit on the goods and the job work was covered by Notification No. 214/86-C.E.; allegations of suppression or mis-declaration were not sustained on the material before the Tribunal, so the remand was set aside. The Tribunal also held that credit on imported inputs could not be denied merely because they were received under endorsed bills of entry or because procedural requirements were not followed, where duty had in fact been paid and the substantive conditions for credit were satisfied. In both matters, the assessee succeeded and the revenue's objections were rejected. en-us Thu, 27 Mar 1997 00:00:00 +0530 Tue, 14 Dec 2021 14:50:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299429 Modvat credit was treated as available to a job worker where the principal had not taken credit on the goods and the job work was covered by Notification No. 214/86-C.E.; allegations of suppression or mis-declaration were not sustained on the material before the Tribunal, so the remand was set aside. The Tribunal also held that credit on imported inputs could not be denied merely because they were received under endorsed bills of entry or because procedural requirements were not followed, where duty had in fact been paid and the substantive conditions for credit were satisfied. In both matters, the assessee succeeded and the revenue's objections were rejected. Case-Laws Central Excise Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299429