https://www.taxtmi.com/caselaws?id=91052 Modvat credit cannot be denied solely because the original gate pass is missing from the departmental record when the assessee has filed the prescribed documents, the department has acknowledged receipt, and a certified true copy of the gate pass is produced. The key consideration is whether the inputs were in fact duty-paid and capable of verification by the department. Procedural compliance under Rule 57G is satisfied in these circumstances, and any departmental lapse in handling the filed papers cannot be used to defeat the credit claim. The credit is therefore available, subject to verification of duty payment on the goods. en-us Tue, 02 Jul 1996 00:00:00 +0530 Thu, 13 Oct 2011 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91052 Modvat credit cannot be denied solely because the original gate pass is missing from the departmental record when the assessee has filed the prescribed documents, the department has acknowledged receipt, and a certified true copy of the gate pass is produced. The key consideration is whether the inputs were in fact duty-paid and capable of verification by the department. Procedural compliance under Rule 57G is satisfied in these circumstances, and any departmental lapse in handling the filed papers cannot be used to defeat the credit claim. The credit is therefore available, subject to verification of duty payment on the goods. Case-Laws Central Excise Tue, 02 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91052