https://www.taxtmi.com/caselaws?id=80229 MODVAT credit for lacquered tin sheets depends on establishing correlation between the duty paid on plain tin sheets and the declared lacquered sheets received in the factory. Where no additional duty is charged for lacquering, the duty component on the plain sheets remains relevant to the claimed credit. Non-compliance with the procedure for sending sheets for lacquering, or delay in filing extracts, does not by itself determine entitlement without verification of supporting records. Denial of credit was set aside and remanded for fresh verification of correlation and documentary proof, with an opportunity to substantiate the claim. en-us Tue, 06 Jun 1989 00:00:00 +0530 Wed, 15 Jun 2011 15:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80229 MODVAT credit for lacquered tin sheets depends on establishing correlation between the duty paid on plain tin sheets and the declared lacquered sheets received in the factory. Where no additional duty is charged for lacquering, the duty component on the plain sheets remains relevant to the claimed credit. Non-compliance with the procedure for sending sheets for lacquering, or delay in filing extracts, does not by itself determine entitlement without verification of supporting records. Denial of credit was set aside and remanded for fresh verification of correlation and documentary proof, with an opportunity to substantiate the claim. Case-Laws Central Excise Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80229