1997 (12) TMI 405

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..... order of Commissioner (A), Allahabad dated 31-12-1996. 2. Ld. Counsel stated that the appellants are manufacturers of electric transformers. They had opted to avail Modvat facility and maintained proper records. In the instant case they received two consignments of inputs under the cover of Invoice No. IE/043, dated 5-6-1995 and 145, dated 2-6-1995 issued by M/s. Good Luck Steel Tubes Ltd., Secu .....

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..... ce was issued proposing denial of Modvat credit and the A.C. confirmed the demand and imposed penalty and the Commissioner (A) confirmed the AC s order; hence the petition. It was submitted that they had explained the matter and submitted the proof of transport of the goods and their receipt in the factory and the goods had been utilised as per Modvat provisions and the purely unintentional techni .....

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..... and rectified and there was no cause for disallowing the Modvat credit merely on its basis or any other assumption or presumption. The Tribunal has repeatedly held in a catena of orders that a substantial benefit should not be denied merely because of a minor procedural infraction, if the same was otherwise due. In the facts and circumstances of the case not only denial of the Modvat credit was un .....

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