https://www.taxtmi.com/caselaws?id=88618 Deemed Modvat credit was admissible where steel sheets or coils were shown by reliable secondary evidence to satisfy the prescribed thickness limit of not exceeding 5 mm. The absence of thickness particulars in invoices and challans did not by itself defeat eligibility because Rule 57G(2) was designed to ease documentary difficulty. Board clarification, expert opinion, industry specifications and supply descriptions together supported a rebuttable presumption that the inputs were qualifying sheets, and the Department failed to displace that presumption. The disallowance of credit was therefore unsustainable. en-us Tue, 31 Mar 1998 00:00:00 +0530 Tue, 20 Sep 2011 12:05:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88618 Deemed Modvat credit was admissible where steel sheets or coils were shown by reliable secondary evidence to satisfy the prescribed thickness limit of not exceeding 5 mm. The absence of thickness particulars in invoices and challans did not by itself defeat eligibility because Rule 57G(2) was designed to ease documentary difficulty. Board clarification, expert opinion, industry specifications and supply descriptions together supported a rebuttable presumption that the inputs were qualifying sheets, and the Department failed to displace that presumption. The disallowance of credit was therefore unsustainable. Case-Laws Central Excise Tue, 31 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88618