https://www.taxtmi.com/caselaws?id=92062 Modvat credit could not be denied on a mere presumption that a certificate issued by a departmental officer did not relate to the inputs received. The certificate had been issued under Rule 57G of the Central Excise Rules, 1944 after verification of the original duty paying documents, and the appellate doubt was unsupported by any evidence. In the absence of material showing that the certificate was contrary to law or unrelated to the inputs, denial of credit on conjecture was unsustainable. The note states that the denial of Modvat credit was not justified and that the appeal was allowed with consequential relief. en-us Thu, 19 Nov 1998 00:00:00 +0530 Mon, 24 Oct 2011 13:18:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92062 Modvat credit could not be denied on a mere presumption that a certificate issued by a departmental officer did not relate to the inputs received. The certificate had been issued under Rule 57G of the Central Excise Rules, 1944 after verification of the original duty paying documents, and the appellate doubt was unsupported by any evidence. In the absence of material showing that the certificate was contrary to law or unrelated to the inputs, denial of credit on conjecture was unsustainable. The note states that the denial of Modvat credit was not justified and that the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 19 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92062