https://www.taxtmi.com/caselaws?id=108526 Modvat credit was available on duty-paid laminations and stampings cleared to job workers under the prescribed Rule 57F(2) procedure for manufacture of an intermediate product and received back with cross-referenced gate passes and challans. The documentation showed the required particulars for the inputs and final product, and the duty-paid character of the inputs was established. Rule 57J, read with the relevant notification, permitted credit on inputs used in making intermediate products for adjustment against duty on the final products. Credit could not be denied merely because the materials moved through challans and gate passes for intermediate processing, so the disallowance was unsustainable. en-us Wed, 25 Jun 2003 00:00:00 +0530 Mon, 02 Apr 2012 10:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108526 Modvat credit was available on duty-paid laminations and stampings cleared to job workers under the prescribed Rule 57F(2) procedure for manufacture of an intermediate product and received back with cross-referenced gate passes and challans. The documentation showed the required particulars for the inputs and final product, and the duty-paid character of the inputs was established. Rule 57J, read with the relevant notification, permitted credit on inputs used in making intermediate products for adjustment against duty on the final products. Credit could not be denied merely because the materials moved through challans and gate passes for intermediate processing, so the disallowance was unsustainable. Case-Laws Central Excise Wed, 25 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108526