https://www.taxtmi.com/caselaws?id=93005 Under the deemed Modvat credit scheme, credit could not be denied merely because invoices omitted the thickness of steel sheets or because thickness details were later added to the documents. The scheme did not require proof of duty payment or exact invoice particulars, and absence of a thickness entry did not by itself show that the goods were outside the permitted description. Denial of credit required independent evidence that the actual sheets received exceeded the prescribed thickness. In the absence of such proof, alleged document manipulation and wrongful availment of credit were not established, and the assessee was entitled to consequential relief. en-us Fri, 06 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 16:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93005 Under the deemed Modvat credit scheme, credit could not be denied merely because invoices omitted the thickness of steel sheets or because thickness details were later added to the documents. The scheme did not require proof of duty payment or exact invoice particulars, and absence of a thickness entry did not by itself show that the goods were outside the permitted description. Denial of credit required independent evidence that the actual sheets received exceeded the prescribed thickness. In the absence of such proof, alleged document manipulation and wrongful availment of credit were not established, and the assessee was entitled to consequential relief. Case-Laws Central Excise Fri, 06 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93005