https://www.taxtmi.com/caselaws?id=99265 Modvat credit could not be denied merely for technical lapses such as non-entry in RG-23A Part I, misplaced supporting documents, disputed description of 'kits', or reversals made on audit objections. Internal material control records were treated as relevant evidence of receipt and movement of inputs, and the authorities were required to verify the records, declarations under Rule 57G, and the actual constituents of the goods before disallowing credit. The common order was set aside and all disputed credit claims were remanded for fresh determination on proper examination of the individual entries and supporting material. en-us Wed, 08 Nov 2000 00:00:00 +0530 Wed, 25 Jan 2012 17:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99265 Modvat credit could not be denied merely for technical lapses such as non-entry in RG-23A Part I, misplaced supporting documents, disputed description of 'kits', or reversals made on audit objections. Internal material control records were treated as relevant evidence of receipt and movement of inputs, and the authorities were required to verify the records, declarations under Rule 57G, and the actual constituents of the goods before disallowing credit. The common order was set aside and all disputed credit claims were remanded for fresh determination on proper examination of the individual entries and supporting material. Case-Laws Central Excise Wed, 08 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99265