https://www.taxtmi.com/caselaws?id=53998 Modvat credit cannot be denied for a mere procedural lapse where duty-paid inputs were received and used in manufacture. The absence of a fresh declaration after shifting factory premises did not justify denial because the amendment to Rule 57G and the contemporaneous Board circular allowed minor filing defects to be overlooked. Credit also could not be denied for inputs sent directly to a job worker where the prescribed procedure was followed and the credit remained unutilised; no substantive infraction was shown. The impugned order was set aside, and the assessee succeeded on both issues. en-us Wed, 02 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:49:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53998 Modvat credit cannot be denied for a mere procedural lapse where duty-paid inputs were received and used in manufacture. The absence of a fresh declaration after shifting factory premises did not justify denial because the amendment to Rule 57G and the contemporaneous Board circular allowed minor filing defects to be overlooked. Credit also could not be denied for inputs sent directly to a job worker where the prescribed procedure was followed and the credit remained unutilised; no substantive infraction was shown. The impugned order was set aside, and the assessee succeeded on both issues. Case-Laws Central Excise Wed, 02 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53998