https://www.taxtmi.com/caselaws?id=83539 Modvat credit could not be denied where the identity and eligibility of the inputs were undisputed, the inputs were actually used in manufacture, and the requisite declaration had been filed. Receipt of the goods under Chapter X procedure and covered by GP 2, rather than accompanied by conventional duty-paying documents, did not affect the substantive entitlement to credit. The Tribunal treated the issue as covered by earlier rulings and applied Rule 57E on the facts, with the result that denial of credit was unsustainable. en-us Fri, 05 Aug 1994 00:00:00 +0530 Thu, 14 Jul 2011 11:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83539 Modvat credit could not be denied where the identity and eligibility of the inputs were undisputed, the inputs were actually used in manufacture, and the requisite declaration had been filed. Receipt of the goods under Chapter X procedure and covered by GP 2, rather than accompanied by conventional duty-paying documents, did not affect the substantive entitlement to credit. The Tribunal treated the issue as covered by earlier rulings and applied Rule 57E on the facts, with the result that denial of credit was unsustainable. Case-Laws Central Excise Fri, 05 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83539