https://www.taxtmi.com/caselaws?id=51727 Modvat credit on inputs used in or in relation to manufacture cannot be denied solely because duty was not initially paid or the prescribed procedure under Rule 56A was not strictly followed. The Tribunal applied the principle that such credit claims must be examined on merits where the inputs are otherwise eligible, and procedural non-compliance by itself is not decisive. It also noted that the credit claim had not been properly considered by the lower authorities, so fresh adjudication with an opportunity of hearing was required in accordance with natural justice. en-us Thu, 07 Feb 2002 00:00:00 +0530 Mon, 27 Sep 2010 18:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51727 Modvat credit on inputs used in or in relation to manufacture cannot be denied solely because duty was not initially paid or the prescribed procedure under Rule 56A was not strictly followed. The Tribunal applied the principle that such credit claims must be examined on merits where the inputs are otherwise eligible, and procedural non-compliance by itself is not decisive. It also noted that the credit claim had not been properly considered by the lower authorities, so fresh adjudication with an opportunity of hearing was required in accordance with natural justice. Case-Laws Central Excise Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51727