https://www.taxtmi.com/caselaws?id=81816 Modvat credit could not be denied merely because the inputs were accompanied by a delivery challan instead of the prescribed duty-paying document, where the challan recorded the relevant duty debit particulars and the original gate pass was returned with the goods after processing. The subsequent issuance of a regular gate pass, read with the departmental instruction allowing credit to be taken and kept unutilised until production of the duty-paying document, supported restoration of credit. The scheme under Rule 57E, recognising subsequent duty payment for credit purposes, and the procedure under Rule 57F also supported the assessee's entitlement to credit. en-us Fri, 21 Feb 1992 00:00:00 +0530 Wed, 29 Jun 2011 10:53:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81816 Modvat credit could not be denied merely because the inputs were accompanied by a delivery challan instead of the prescribed duty-paying document, where the challan recorded the relevant duty debit particulars and the original gate pass was returned with the goods after processing. The subsequent issuance of a regular gate pass, read with the departmental instruction allowing credit to be taken and kept unutilised until production of the duty-paying document, supported restoration of credit. The scheme under Rule 57E, recognising subsequent duty payment for credit purposes, and the procedure under Rule 57F also supported the assessee's entitlement to credit. Case-Laws Central Excise Fri, 21 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81816