https://www.taxtmi.com/caselaws?id=85227 Modvat credit could not be denied solely because the inputs were not accompanied by duty paying documents; the decisive question was whether the inputs were in fact covered by the documents produced. The appellate order was deficient because it did not address the assessee's objections on the duty documents, the SAIL challans, or the corresponding accounting entries in RG23A Part I. A proper speaking order was required to examine those discrepancies on merits, and the matter was remanded for fresh decision after affording further hearing. en-us Thu, 04 Apr 1996 00:00:00 +0530 Wed, 03 Aug 2011 15:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85227 Modvat credit could not be denied solely because the inputs were not accompanied by duty paying documents; the decisive question was whether the inputs were in fact covered by the documents produced. The appellate order was deficient because it did not address the assessee's objections on the duty documents, the SAIL challans, or the corresponding accounting entries in RG23A Part I. A proper speaking order was required to examine those discrepancies on merits, and the matter was remanded for fresh decision after affording further hearing. Case-Laws Central Excise Thu, 04 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85227