https://www.taxtmi.com/caselaws?id=113430 Modvat credit was treated as unavailable where the assessee made consolidated entries in RG-23A Part II but failed to maintain records showing receipt of inputs from time to time and their use in manufacture. A declaration under Rule 57H did not dispense with the requirement to prove actual receipt and utilisation of inputs, and without such evidence the credit could not be regarded as prima facie admissible. The disallowance was therefore sustained, with the matter remanded for fresh verification of input details and utilisation before any final allowance. en-us Thu, 15 Apr 2004 00:00:00 +0530 Sat, 05 May 2012 12:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113430 Modvat credit was treated as unavailable where the assessee made consolidated entries in RG-23A Part II but failed to maintain records showing receipt of inputs from time to time and their use in manufacture. A declaration under Rule 57H did not dispense with the requirement to prove actual receipt and utilisation of inputs, and without such evidence the credit could not be regarded as prima facie admissible. The disallowance was therefore sustained, with the matter remanded for fresh verification of input details and utilisation before any final allowance. Case-Laws Central Excise Thu, 15 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113430