https://www.taxtmi.com/caselaws?id=88773 Denial of Modvat credit on goods received under endorsed challans could not be sustained on the basis of a company representative's statement and the supplier's letter alone, where challans, an affidavit and other documentary evidence were not properly considered. The record indicated that the inputs were claimed to be defective blooms and billets usable in the furnace, and the evidence required fresh appraisal on the full record. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellants. en-us Thu, 26 Feb 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:49:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88773 Denial of Modvat credit on goods received under endorsed challans could not be sustained on the basis of a company representative's statement and the supplier's letter alone, where challans, an affidavit and other documentary evidence were not properly considered. The record indicated that the inputs were claimed to be defective blooms and billets usable in the furnace, and the evidence required fresh appraisal on the full record. The impugned order was set aside and the matter remanded for de novo adjudication after hearing the appellants. Case-Laws Central Excise Thu, 26 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88773