https://www.taxtmi.com/caselaws?id=90730 Modvat credit could not be denied solely because invoices and gate passes were defaced or cancelled when earlier credit had been reversed on opting for exemption and the same inputs were later found in stock or in process on resumption of duty payment. Admissibility under Rule 57H had to be tested against the relevant stock position and supporting evidence for the material periods, rather than rejected on the document defect alone. The disallowance was therefore unsustainable, the order was set aside, and the matter was remanded for fresh decision after hearing the manufacturer. en-us Wed, 12 Nov 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:53:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90730 Modvat credit could not be denied solely because invoices and gate passes were defaced or cancelled when earlier credit had been reversed on opting for exemption and the same inputs were later found in stock or in process on resumption of duty payment. Admissibility under Rule 57H had to be tested against the relevant stock position and supporting evidence for the material periods, rather than rejected on the document defect alone. The disallowance was therefore unsustainable, the order was set aside, and the matter was remanded for fresh decision after hearing the manufacturer. Case-Laws Central Excise Wed, 12 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90730