https://www.taxtmi.com/caselaws?id=84492 Modvat credit on duty-paid inputs could not be denied merely because the Rule 57G declaration was not filed or RG-23A was not maintained, where entitlement depended on verification of duty-paying documents and the original records. The matter was remanded to the adjudicating authority to examine whether the inputs used in manufacture were duty paid and to reconsider credit entitlement on that basis. The question of limitation was also left open for fresh consideration on remand, with both sides permitted to advance arguments and evidence. Penalty was left to follow the outcome of those findings. en-us Thu, 09 Mar 1995 00:00:00 +0530 Fri, 22 Jul 2011 12:49:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84492 Modvat credit on duty-paid inputs could not be denied merely because the Rule 57G declaration was not filed or RG-23A was not maintained, where entitlement depended on verification of duty-paying documents and the original records. The matter was remanded to the adjudicating authority to examine whether the inputs used in manufacture were duty paid and to reconsider credit entitlement on that basis. The question of limitation was also left open for fresh consideration on remand, with both sides permitted to advance arguments and evidence. Penalty was left to follow the outcome of those findings. Case-Laws Central Excise Thu, 09 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84492