https://www.taxtmi.com/caselaws?id=52544 Procedural defects in Modvat documentation did not justify denial where duty payment, receipt and use of inputs were established, so credit was allowed despite an invoice marked "extra copy" by computer error. S.S. plates used to fabricate capital goods were held eligible, and welding electrodes used in fabrication and maintenance of plant and machinery also qualified for credit. Delay in filing declarations and installation certificates under Rule 57T was treated as procedural and condonable, so it did not defeat credit. Insulating materials, forklift wheel and tyre assembly, and a power module were likewise admissible, and the balance credit adjustment was accepted as a bookkeeping correction. The disallowances and penalties therefore failed. en-us Thu, 18 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 14:00:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52544 Procedural defects in Modvat documentation did not justify denial where duty payment, receipt and use of inputs were established, so credit was allowed despite an invoice marked "extra copy" by computer error. S.S. plates used to fabricate capital goods were held eligible, and welding electrodes used in fabrication and maintenance of plant and machinery also qualified for credit. Delay in filing declarations and installation certificates under Rule 57T was treated as procedural and condonable, so it did not defeat credit. Insulating materials, forklift wheel and tyre assembly, and a power module were likewise admissible, and the balance credit adjustment was accepted as a bookkeeping correction. The disallowances and penalties therefore failed. Case-Laws Central Excise Thu, 18 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52544