https://www.taxtmi.com/caselaws?id=52617 Hardened and tempered steel strips and aluminium ingots may qualify for Modvat credit where they function as components or accessories of eligible capital goods under Rule 57Q, including use as die liners or as castings used in manufacture. The substantive use of the goods, rather than their tariff classification alone, is the decisive factor. Credit should not be denied merely because the declaration was made under a different procedural provision or the classification route was imperfect, where substantive entitlement is otherwise established. Rule 57D(2) and the job-work notification protect eligible credit from being defeated by curable procedural defects, and related objections to limitation and penalty do not survive when credit is allowable. en-us Mon, 29 Sep 2003 00:00:00 +0530 Wed, 06 Oct 2010 18:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52617 Hardened and tempered steel strips and aluminium ingots may qualify for Modvat credit where they function as components or accessories of eligible capital goods under Rule 57Q, including use as die liners or as castings used in manufacture. The substantive use of the goods, rather than their tariff classification alone, is the decisive factor. Credit should not be denied merely because the declaration was made under a different procedural provision or the classification route was imperfect, where substantive entitlement is otherwise established. Rule 57D(2) and the job-work notification protect eligible credit from being defeated by curable procedural defects, and related objections to limitation and penalty do not survive when credit is allowable. Case-Laws Central Excise Mon, 29 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52617