https://www.taxtmi.com/caselaws?id=50003 Modvat credit was considered available for duty-paid Chlorine Gas used captively in manufacturing Hydrochloric Acid, even though no declaration was filed under Rule 57G and RG 23A Part I and II records were not maintained. The stated principle was that procedural lapses should not, by themselves, defeat substantive credit where the input duty payment and captive use in the final product are established. Admissibility remained subject to verification of the factual basis, including duty payment on the input and its actual use in manufacture. en-us Wed, 26 Apr 2000 00:00:00 +0530 Thu, 19 Aug 2010 10:49:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50003 Modvat credit was considered available for duty-paid Chlorine Gas used captively in manufacturing Hydrochloric Acid, even though no declaration was filed under Rule 57G and RG 23A Part I and II records were not maintained. The stated principle was that procedural lapses should not, by themselves, defeat substantive credit where the input duty payment and captive use in the final product are established. Admissibility remained subject to verification of the factual basis, including duty payment on the input and its actual use in manufacture. Case-Laws Central Excise Wed, 26 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50003