https://www.taxtmi.com/caselaws?id=88189 Modvat credit was treated as admissible where inputs were actually received and used in manufacture, and the dispute rested only on whether they were melting scrap or re-rollable material and on the form of endorsed gate passes or SAIL challans; the description in the declaration was accepted and credit was not denied merely for that nomenclature difference. Credit on inputs lying in stock before 7-4-1986 was disallowed because duty-paying documents were not produced and prior permission had not been obtained. The result was that credit was allowed for the first category and sustained only to the limited extent of the pre-7-4-1986 stock. en-us Thu, 21 Sep 1995 00:00:00 +0530 Thu, 15 Sep 2011 17:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88189 Modvat credit was treated as admissible where inputs were actually received and used in manufacture, and the dispute rested only on whether they were melting scrap or re-rollable material and on the form of endorsed gate passes or SAIL challans; the description in the declaration was accepted and credit was not denied merely for that nomenclature difference. Credit on inputs lying in stock before 7-4-1986 was disallowed because duty-paying documents were not produced and prior permission had not been obtained. The result was that credit was allowed for the first category and sustained only to the limited extent of the pre-7-4-1986 stock. Case-Laws Central Excise Thu, 21 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88189