1997 (10) TMI 238

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..... - The Appellants received inputs under cover of original invoices. They claimed that duplicate invoices were lost in transit. The credit was disallowed to them on the ground that they had availed Modvat credit without obtaining prior permission from the competent authority in regard to the original invoices. 2. Arguing for the Appellants, the ld. Counsel submitted that during octroi checking .....

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..... lost in transit subject to the satisfaction of the Assistant Commissioner. It is true that they did not apply to the Assistant Commissioner before availing the Modvat credit. But a mere procedural irregularities cannot have the effect of denying substantial benefit to which they may be otherwise admissible. There is no dispute regarding the admissibility or otherwise to Modvat credit to inputs or .....

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