https://www.taxtmi.com/caselaws?id=85896 Modvat credit cannot be denied or reduced where inputs are received in full original packing and the only weight loss in transit is due to atmospheric dryage or invisible moisture loss. Credit under the scheme attaches to the duty paid on inputs actually received for use in manufacture, and this is distinguishable from cases where part of the goods is not received at all. The clarification relied on also supported allowing credit where no claim is made against the supplier. The denial of credit on the moisture-loss portion was erroneous, and full credit on the inputs received was allowed. en-us Wed, 19 Jun 1996 00:00:00 +0530 Mon, 08 Aug 2011 17:40:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85896 Modvat credit cannot be denied or reduced where inputs are received in full original packing and the only weight loss in transit is due to atmospheric dryage or invisible moisture loss. Credit under the scheme attaches to the duty paid on inputs actually received for use in manufacture, and this is distinguishable from cases where part of the goods is not received at all. The clarification relied on also supported allowing credit where no claim is made against the supplier. The denial of credit on the moisture-loss portion was erroneous, and full credit on the inputs received was allowed. Case-Laws Central Excise Wed, 19 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85896