https://www.taxtmi.com/caselaws?id=82062 Modvat credit could not be denied under Rule 57H(2) where nickel and nickel salt were already eligible for credit under an earlier rule before 1 March 1986; the corresponding demand under Section 11A read with Rule 9(2) was therefore set aside. On the shortage of nickel salt, the assessee failed to support its explanation with the required internal delivery challan, RG 1 debit entry, or other documentary evidence, so the duty demand was upheld to the extent of the established shortage and the penalty was reduced. en-us Mon, 07 Sep 1992 00:00:00 +0530 Fri, 01 Jul 2011 16:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82062 Modvat credit could not be denied under Rule 57H(2) where nickel and nickel salt were already eligible for credit under an earlier rule before 1 March 1986; the corresponding demand under Section 11A read with Rule 9(2) was therefore set aside. On the shortage of nickel salt, the assessee failed to support its explanation with the required internal delivery challan, RG 1 debit entry, or other documentary evidence, so the duty demand was upheld to the extent of the established shortage and the penalty was reduced. Case-Laws Central Excise Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82062