https://www.taxtmi.com/caselaws?id=51440 Otherwise admissible Modvat credit could not be denied merely because inputs were sent directly to a job worker without strict compliance with the prescribed procedure, where the movement was covered by Rule 57J read with Notification No. 351/86-C.E. The procedural lapse in following the trade notice or notification requirements did not defeat credit when the processed goods were received back in the factory and the record did not show absence of duty-paying documents. On that footing, the denial of credit was unsustainable and the penalty could not be upheld. en-us Fri, 15 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 17:34:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51440 Otherwise admissible Modvat credit could not be denied merely because inputs were sent directly to a job worker without strict compliance with the prescribed procedure, where the movement was covered by Rule 57J read with Notification No. 351/86-C.E. The procedural lapse in following the trade notice or notification requirements did not defeat credit when the processed goods were received back in the factory and the record did not show absence of duty-paying documents. On that footing, the denial of credit was unsustainable and the penalty could not be upheld. Case-Laws Central Excise Fri, 15 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51440