https://www.taxtmi.com/caselaws?id=105535 Modvat credit on iron and steel inputs procured through SAIL depots and dealers registered under Rule 57GG could not be denied merely because the dealer invoices initially omitted particulars of the originating duty-paying invoices. Supporting certificates and SAIL depot invoices were produced, the missing particulars were later furnished, and the record contained no adequate basis for rejecting that evidence. On that footing, the requirements of Notification No. 15/94-C.E. (N.T.) dated 30-3-94 were treated as satisfied, and denial of credit was held to be unjustified. en-us Tue, 27 Nov 2001 00:00:00 +0530 Tue, 06 Mar 2012 11:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105535 Modvat credit on iron and steel inputs procured through SAIL depots and dealers registered under Rule 57GG could not be denied merely because the dealer invoices initially omitted particulars of the originating duty-paying invoices. Supporting certificates and SAIL depot invoices were produced, the missing particulars were later furnished, and the record contained no adequate basis for rejecting that evidence. On that footing, the requirements of Notification No. 15/94-C.E. (N.T.) dated 30-3-94 were treated as satisfied, and denial of credit was held to be unjustified. Case-Laws Central Excise Tue, 27 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105535