https://www.taxtmi.com/caselaws?id=48775 Modvat credit could not be denied merely because parts of seats remained at the supplier-cum-job worker's premises and the prescribed job-work movement was not strictly followed. The arrangement achieved the same commercial purpose as direct supply to a job worker by avoiding unnecessary movement of inputs, and the supplier being the same concern as the job worker did not by itself defeat credit where duty had been paid on the inputs and the finished goods were cleared on payment of duty. Procedural deviations were treated as insufficient to override substantive entitlement, and the allegation of a duty-evasion device was rejected. en-us Fri, 04 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 14:05:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48775 Modvat credit could not be denied merely because parts of seats remained at the supplier-cum-job worker's premises and the prescribed job-work movement was not strictly followed. The arrangement achieved the same commercial purpose as direct supply to a job worker by avoiding unnecessary movement of inputs, and the supplier being the same concern as the job worker did not by itself defeat credit where duty had been paid on the inputs and the finished goods were cleared on payment of duty. Procedural deviations were treated as insufficient to override substantive entitlement, and the allegation of a duty-evasion device was rejected. Case-Laws Central Excise Fri, 04 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48775