https://www.taxtmi.com/caselaws?id=80229 MODVAT credit on lacquered sheets turns on documentary correlation between the duty paid on the plain tin sheets used as input and the lacquered sheets received in the factory. The note states that a procedural objection about sending the sheets directly for lacquering, or delay in filing extracts, cannot by itself defeat credit unless the evidence fails to establish that the declared input duty was properly linked to the goods received. On the stated facts, the denial of credit was set aside and the matter was remanded for fresh verification of correlation and supporting proof. 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 on lacquered sheets turns on documentary correlation between the duty paid on the plain tin sheets used as input and the lacquered sheets received in the factory. The note states that a procedural objection about sending the sheets directly for lacquering, or delay in filing extracts, cannot by itself defeat credit unless the evidence fails to establish that the declared input duty was properly linked to the goods received. On the stated facts, the denial of credit was set aside and the matter was remanded for fresh verification of correlation and supporting proof. Case-Laws Central Excise Tue, 06 Jun 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80229