https://www.taxtmi.com/caselaws?id=44294 Rule 57F(2) of the Central Excise Rules, 1944 was treated as an optional procedural facility, not a compulsory for availing Modvat credit under Rule 57A. Where inputs were sent directly to job workers and did not enter the assessee's factory, the scheme of Rules 57A and 57F had to be read as a whole, and compliance with the reporting procedure under Rule 57G(4) supported credit eligibility. The commentary states that, on these facts, the manufacturer could claim Modvat credit without mandatory adherence to Rule 57F(2), because the impugned insistence on that rule as a precondition was unsustainable. en-us Mon, 08 Apr 1996 00:00:00 +0530 Fri, 25 Jun 2010 12:42:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44294 Rule 57F(2) of the Central Excise Rules, 1944 was treated as an optional procedural facility, not a compulsory for availing Modvat credit under Rule 57A. Where inputs were sent directly to job workers and did not enter the assessee's factory, the scheme of Rules 57A and 57F had to be read as a whole, and compliance with the reporting procedure under Rule 57G(4) supported credit eligibility. The commentary states that, on these facts, the manufacturer could claim Modvat credit without mandatory adherence to Rule 57F(2), because the impugned insistence on that rule as a precondition was unsustainable. Case-Laws Central Excise Mon, 08 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44294