https://www.taxtmi.com/caselaws?id=115725 Modvat credit depends on proof of actual receipt of inputs in the factory and their use in manufacture. Where the claimant fails to produce credible documentary evidence, such as transport documents, production slips, issue slips, or supporting statutory records, the credit is not admissible. An explanation based on alleged agitation and an incorrect check-post stamp was rejected because the surrounding circumstances did not satisfactorily show that the goods had reached the factory before credit was taken. The assessee therefore failed to establish entitlement to credit on the available record. en-us Thu, 12 Aug 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115725 Modvat credit depends on proof of actual receipt of inputs in the factory and their use in manufacture. Where the claimant fails to produce credible documentary evidence, such as transport documents, production slips, issue slips, or supporting statutory records, the credit is not admissible. An explanation based on alleged agitation and an incorrect check-post stamp was rejected because the surrounding circumstances did not satisfactorily show that the goods had reached the factory before credit was taken. The assessee therefore failed to establish entitlement to credit on the available record. Case-Laws Central Excise Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115725