https://www.taxtmi.com/caselaws?id=85313 Modvat credit under Rule 57H could be available for inputs lying in stock before filing of declaration if the duty-paid character of the goods was established and the Assistant Collector was satisfied on that basis. Credit should not be refused merely because the documents in the assessee's possession did not fully satisfy the receipt-stage requirements, where an endorsed gate pass indicated duty-paid goods. The denial of credit was therefore unsustainable, and the matter required fresh examination by the lower authority after giving the assessee an opportunity of hearing. en-us Wed, 10 Apr 1996 00:00:00 +0530 Thu, 04 Aug 2011 11:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85313 Modvat credit under Rule 57H could be available for inputs lying in stock before filing of declaration if the duty-paid character of the goods was established and the Assistant Collector was satisfied on that basis. Credit should not be refused merely because the documents in the assessee's possession did not fully satisfy the receipt-stage requirements, where an endorsed gate pass indicated duty-paid goods. The denial of credit was therefore unsustainable, and the matter required fresh examination by the lower authority after giving the assessee an opportunity of hearing. Case-Laws Central Excise Wed, 10 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85313