https://www.taxtmi.com/caselaws?id=87980 Modvat credit was admissible where the recipient established through sale orders, delivery challans, invoices and the manufacturer's certificate that the goods actually received were angles as declared, despite gate passes describing them as black steel scrap. The discrepancy was treated as a classification error at the supplier's end, and the fact that the goods were received and used in manufacture supported credit. Denial of credit to the recipient was not justified on the ground of non-declaration of scrap as an input; any correction had to be pursued under Rule 57E at the supplier's end. The contrary precedent was distinguished on facts. en-us Tue, 15 Oct 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87980 Modvat credit was admissible where the recipient established through sale orders, delivery challans, invoices and the manufacturer's certificate that the goods actually received were angles as declared, despite gate passes describing them as black steel scrap. The discrepancy was treated as a classification error at the supplier's end, and the fact that the goods were received and used in manufacture supported credit. Denial of credit to the recipient was not justified on the ground of non-declaration of scrap as an input; any correction had to be pursued under Rule 57E at the supplier's end. The contrary precedent was distinguished on facts. Case-Laws Central Excise Tue, 15 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87980