https://www.taxtmi.com/caselaws?id=83582 Modvat credit on duty-paid inputs returned for reprocessing could not be denied merely because prior permission had not been taken, where the record established their identity and movement under the excise procedure. The Tribunal accepted that the electron guns were originally duty-paid, returned to the supplier for reprocessing, and sent back with gate passes and certificates showing correlation with the original clearances. On that evidence, the absence of prior permission was not treated as sufficient to defeat credit, and the denial was held unjustified. en-us Wed, 07 Sep 1994 00:00:00 +0530 Thu, 14 Jul 2011 13:00:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83582 Modvat credit on duty-paid inputs returned for reprocessing could not be denied merely because prior permission had not been taken, where the record established their identity and movement under the excise procedure. The Tribunal accepted that the electron guns were originally duty-paid, returned to the supplier for reprocessing, and sent back with gate passes and certificates showing correlation with the original clearances. On that evidence, the absence of prior permission was not treated as sufficient to defeat credit, and the denial was held unjustified. Case-Laws Central Excise Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83582