https://www.taxtmi.com/caselaws?id=109252 Modvat credit should not be denied merely because original gate passes were not filed with the RT-12 returns when the record otherwise showed receipt and use of duty-paid inputs. The Department did not prove that the inputs were not received, not used in manufacture, or not duty paid, and supporting photocopies and RG 23A extracts were available. The prolonged pendency of the adjudication for more than six years also weighed against rejection of the claim, especially where the assessee alleged loss of records in a factory fire during that period. On these facts, the procedural lapse was insufficient to disallow substantive credit. en-us Fri, 28 Feb 2003 00:00:00 +0530 Fri, 06 Apr 2012 18:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109252 Modvat credit should not be denied merely because original gate passes were not filed with the RT-12 returns when the record otherwise showed receipt and use of duty-paid inputs. The Department did not prove that the inputs were not received, not used in manufacture, or not duty paid, and supporting photocopies and RG 23A extracts were available. The prolonged pendency of the adjudication for more than six years also weighed against rejection of the claim, especially where the assessee alleged loss of records in a factory fire during that period. On these facts, the procedural lapse was insufficient to disallow substantive credit. Case-Laws Central Excise Fri, 28 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109252