https://www.taxtmi.com/caselaws?id=83279 Deemed Modvat credit was available on C.R. Sheets where the assessee produced RG 23A Part I, RT 12 returns and supporting vouchers showing receipt and description of the inputs. The denial based on absence of duty-paying documents and allegedly incomplete records was not supported by the evidence on record, and the deemed credit scheme was recognised as operating where such documents were unavailable. The claim was confined to C.R. Sheets and did not extend to Copper, Brass Sheets or Strips. The disallowance to the extent of C.R. Sheets was set aside in favour of the assessee. en-us Wed, 08 Jun 1994 00:00:00 +0530 Tue, 12 Jul 2011 12:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83279 Deemed Modvat credit was available on C.R. Sheets where the assessee produced RG 23A Part I, RT 12 returns and supporting vouchers showing receipt and description of the inputs. The denial based on absence of duty-paying documents and allegedly incomplete records was not supported by the evidence on record, and the deemed credit scheme was recognised as operating where such documents were unavailable. The claim was confined to C.R. Sheets and did not extend to Copper, Brass Sheets or Strips. The disallowance to the extent of C.R. Sheets was set aside in favour of the assessee. Case-Laws Central Excise Wed, 08 Jun 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83279