https://www.taxtmi.com/caselaws?id=84707 Modvat credit under Rule 57H was held admissible on input stock lying with the assessee where the department had been informed in advance and physical availability of the goods was not disputed. The initial absence of part of the supporting gate pass did not defeat credit, because the remaining documentation was produced later and the rule was treated as requiring permission for credit on stock in hand rather than immediate possession of every document. The assessee was therefore entitled to credit on the entire quantity, and the Revenue's challenge failed. en-us Sat, 25 Nov 1995 00:00:00 +0530 Mon, 25 Jul 2011 11:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84707 Modvat credit under Rule 57H was held admissible on input stock lying with the assessee where the department had been informed in advance and physical availability of the goods was not disputed. The initial absence of part of the supporting gate pass did not defeat credit, because the remaining documentation was produced later and the rule was treated as requiring permission for credit on stock in hand rather than immediate possession of every document. The assessee was therefore entitled to credit on the entire quantity, and the Revenue's challenge failed. Case-Laws Central Excise Sat, 25 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84707