https://www.taxtmi.com/caselaws?id=88246 A broad, commercially realistic description of input scrap under Rule 57G was treated as sufficient to cover CI skull scrap where the material was purchased from SAIL and formed part of scrap arising from steel plant operations, so Modvat credit was allowed on that basis. Modvat credit was also not denied merely because the SAIL challans carried two endorsements, since the challans were accepted as duty-paying documents and duty payment with quantum was otherwise established. The document states that credit could not be refused solely on the endorsement issue, and the assessee's entitlement to Modvat credit was upheld on both grounds. en-us Tue, 17 Dec 1996 00:00:00 +0530 Fri, 16 Sep 2011 13:48:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88246 A broad, commercially realistic description of input scrap under Rule 57G was treated as sufficient to cover CI skull scrap where the material was purchased from SAIL and formed part of scrap arising from steel plant operations, so Modvat credit was allowed on that basis. Modvat credit was also not denied merely because the SAIL challans carried two endorsements, since the challans were accepted as duty-paying documents and duty payment with quantum was otherwise established. The document states that credit could not be refused solely on the endorsement issue, and the assessee's entitlement to Modvat credit was upheld on both grounds. Case-Laws Central Excise Tue, 17 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88246