https://www.taxtmi.com/caselaws?id=91897 Modvat credit was admissible where inputs were cleared under valid duty paying documents and received by the manufacturer at a railway siding before being transported to the factory under challans cross-referencing wagon numbers. The absence of unloading facilities at the railway station justified receipt at the siding, and no prescribed procedure was shown to prohibit the onward movement to the factory. A Board circular dealing with transfer from one vehicle to another was held inapplicable to this factual situation. Credit could not therefore be denied on a merely technical objection. en-us Sat, 10 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:11:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91897 Modvat credit was admissible where inputs were cleared under valid duty paying documents and received by the manufacturer at a railway siding before being transported to the factory under challans cross-referencing wagon numbers. The absence of unloading facilities at the railway station justified receipt at the siding, and no prescribed procedure was shown to prohibit the onward movement to the factory. A Board circular dealing with transfer from one vehicle to another was held inapplicable to this factual situation. Credit could not therefore be denied on a merely technical objection. Case-Laws Central Excise Sat, 10 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91897