https://www.taxtmi.com/caselaws?id=83075 Modvat credit on PU foam used through a job worker was not admissible because the prescribed Rule 57G declaration and documentary proof of duty payment on the inputs were not produced. The finished seats were received under gate passes showing nil duty, and the record did not establish that the PU foam had been sent directly to the job worker with evidence of duty-paid purchase. As the statutory and procedural conditions for credit were not satisfied, the disallowance was upheld. en-us Mon, 21 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 13:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83075 Modvat credit on PU foam used through a job worker was not admissible because the prescribed Rule 57G declaration and documentary proof of duty payment on the inputs were not produced. The finished seats were received under gate passes showing nil duty, and the record did not establish that the PU foam had been sent directly to the job worker with evidence of duty-paid purchase. As the statutory and procedural conditions for credit were not satisfied, the disallowance was upheld. Case-Laws Central Excise Mon, 21 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83075