https://www.taxtmi.com/caselaws?id=85670 Modvat credit on inputs embedded in final products lying in stock could not be rejected without first examining the supporting documents said to have been filed by the assessee. A rigid insistence that the assessee alone must prove the claim, without calling for or scrutinising the available records, was considered unsustainable because entitlement depended on document review. The lower orders were therefore set aside and the matter was remanded for de novo examination of the documents and fresh determination of the credit claim. en-us Wed, 26 Jun 1996 00:00:00 +0530 Sat, 06 Aug 2011 14:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85670 Modvat credit on inputs embedded in final products lying in stock could not be rejected without first examining the supporting documents said to have been filed by the assessee. A rigid insistence that the assessee alone must prove the claim, without calling for or scrutinising the available records, was considered unsustainable because entitlement depended on document review. The lower orders were therefore set aside and the matter was remanded for de novo examination of the documents and fresh determination of the credit claim. Case-Laws Central Excise Wed, 26 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85670