https://www.taxtmi.com/caselaws?id=90676 Modvat credit on glass bottles routed through intermediaries was denied because the assessee did not prove continuous identity of the duty-paid goods covered by the endorsed gate passes. The record showed only a reasonable correlation, while the possibility that bottles from other sources had been received was not excluded. In the absence of firm documentary evidence establishing continuity of movement, identity of the goods, and the duty-paid nature of the same goods throughout the chain, credit was held inadmissible. en-us Fri, 23 Oct 1998 00:00:00 +0530 Mon, 10 Oct 2011 17:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90676 Modvat credit on glass bottles routed through intermediaries was denied because the assessee did not prove continuous identity of the duty-paid goods covered by the endorsed gate passes. The record showed only a reasonable correlation, while the possibility that bottles from other sources had been received was not excluded. In the absence of firm documentary evidence establishing continuity of movement, identity of the goods, and the duty-paid nature of the same goods throughout the chain, credit was held inadmissible. Case-Laws Central Excise Fri, 23 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90676