https://www.taxtmi.com/caselaws?id=104768 Modvat credit was available only where inputs were received in the factory under proper duty-paying documents, and the claimed document had to relate to the very goods in stock. The gate pass relied on did not match the marks and numbers on the bags, so it failed to prove receipt of the disputed consignment. Credit was therefore disallowed. The penalty under Rule 173Q was also sustained because the credit claim was not properly substantiated on the record. en-us Fri, 22 Feb 2002 00:00:00 +0530 Thu, 01 Mar 2012 12:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104768 Modvat credit was available only where inputs were received in the factory under proper duty-paying documents, and the claimed document had to relate to the very goods in stock. The gate pass relied on did not match the marks and numbers on the bags, so it failed to prove receipt of the disputed consignment. Credit was therefore disallowed. The penalty under Rule 173Q was also sustained because the credit claim was not properly substantiated on the record. Case-Laws Central Excise Fri, 22 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104768