https://www.taxtmi.com/caselaws?id=416930 CENVAT/MODVAT credit on duty-paid tin sheets sent directly to a job worker could not be denied merely because the inputs were not first routed through the assessee's factory or because the department was not informed of the direct dispatch. The court applied the principle that substantive credit entitlement is not lost when duty-paid inputs are sent for processing into intermediate goods and later received back, and that procedural lapses such as non-maintenance of records or non-intimation, by themselves, do not defeat the credit. The denial of credit, and the connected penalty, were held unsustainable. en-us Fri, 19 Nov 2021 00:00:00 +0530 Fri, 26 Aug 2022 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416930 CENVAT/MODVAT credit on duty-paid tin sheets sent directly to a job worker could not be denied merely because the inputs were not first routed through the assessee's factory or because the department was not informed of the direct dispatch. The court applied the principle that substantive credit entitlement is not lost when duty-paid inputs are sent for processing into intermediate goods and later received back, and that procedural lapses such as non-maintenance of records or non-intimation, by themselves, do not defeat the credit. The denial of credit, and the connected penalty, were held unsustainable. Case-Laws Central Excise Fri, 19 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416930