https://www.taxtmi.com/caselaws?id=85047 MODVAT credit could not be denied solely because original duty-paying documents were not produced when the assessee pleaded that the records had been resumed by the department; the matter was remanded for fresh verification after allowing correlation with RG-23A entries. MODVAT credit also could not be refused merely because the supplier's gate passes showed a different sub-heading, where the inputs were otherwise covered by Chapter 72 and the notification and the difference was only classificatory. The demand on that ground was set aside in favour of the assessee. en-us Wed, 14 Feb 1996 00:00:00 +0530 Tue, 02 Aug 2011 14:50:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85047 MODVAT credit could not be denied solely because original duty-paying documents were not produced when the assessee pleaded that the records had been resumed by the department; the matter was remanded for fresh verification after allowing correlation with RG-23A entries. MODVAT credit also could not be refused merely because the supplier's gate passes showed a different sub-heading, where the inputs were otherwise covered by Chapter 72 and the notification and the difference was only classificatory. The demand on that ground was set aside in favour of the assessee. Case-Laws Central Excise Wed, 14 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85047