https://www.taxtmi.com/caselaws?id=93969 Modvat credit on inputs sent for job work is not treated as wrongly availed twice where the record shows the goods were received back in processed form and the documents substantiate the job work chain. The factual findings noted that the assessee took credit only to the extent of differential duty on return of the manufactured main frame, with no extra or irregular credit claimed. A separate objection based on documentary compliance under Rule 57G(2) was not borne out by the findings under challenge. On those facts, a demand alleging double Modvat credit is unsustainable and the credit remains proper. en-us Wed, 09 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 11:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93969 Modvat credit on inputs sent for job work is not treated as wrongly availed twice where the record shows the goods were received back in processed form and the documents substantiate the job work chain. The factual findings noted that the assessee took credit only to the extent of differential duty on return of the manufactured main frame, with no extra or irregular credit claimed. A separate objection based on documentary compliance under Rule 57G(2) was not borne out by the findings under challenge. On those facts, a demand alleging double Modvat credit is unsustainable and the credit remains proper. Case-Laws Central Excise Wed, 09 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93969