https://www.taxtmi.com/caselaws?id=105633 Credit on inputs could not be denied merely because the certificate accompanying differential duty payment was not in the precise form preferred by the department, where the certificate was in the prescribed proforma, countersigned by the jurisdictional Superintendent, and the excise records were sufficient to correlate the goods despatched, lifted from the stockyard, and received by the downstream manufacturer. Rejection based only on the departmental objection to form was unwarranted. The disallowance of credit was set aside, and the matter was remanded for verification of the correctness of the inputs and supporting documents. en-us Wed, 13 Feb 2002 00:00:00 +0530 Tue, 06 Mar 2012 16:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105633 Credit on inputs could not be denied merely because the certificate accompanying differential duty payment was not in the precise form preferred by the department, where the certificate was in the prescribed proforma, countersigned by the jurisdictional Superintendent, and the excise records were sufficient to correlate the goods despatched, lifted from the stockyard, and received by the downstream manufacturer. Rejection based only on the departmental objection to form was unwarranted. The disallowance of credit was set aside, and the matter was remanded for verification of the correctness of the inputs and supporting documents. Case-Laws Central Excise Wed, 13 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105633