https://www.taxtmi.com/caselaws?id=122215 Modvat credit cannot be denied where duty-paid inputs are received and used in manufacture, and a Superintendent's certificate establishes that receipt. The objection that the certificate was issued under Rule 57E was rejected because the substantive requirement for credit under clause (1) of sub-rule (3) of Rule 57G was satisfied. On that basis, the assessee was entitled to Modvat credit. en-us Thu, 01 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122215 Modvat credit cannot be denied where duty-paid inputs are received and used in manufacture, and a Superintendent's certificate establishes that receipt. The objection that the certificate was issued under Rule 57E was rejected because the substantive requirement for credit under clause (1) of sub-rule (3) of Rule 57G was satisfied. On that basis, the assessee was entitled to Modvat credit. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122215