https://www.taxtmi.com/caselaws?id=208127 Modvat recredit on inputs sent to job workers could not be sustained without a clear finding that the processed inputs were actually received back within the prescribed period and that the prescribed records reliably supported the claim. The Tribunal noted objections that the challans, monthly abstract and Annexure IV entries were not adequately examined for genuineness, and that the Board's circular required the stock register for job-work movements. The impugned orders were set aside and the matter was remanded for de novo consideration after scrutiny of the return of goods and the relevant job-work records. en-us Fri, 25 Feb 2011 00:00:00 +0530 Wed, 22 May 2013 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208127 Modvat recredit on inputs sent to job workers could not be sustained without a clear finding that the processed inputs were actually received back within the prescribed period and that the prescribed records reliably supported the claim. The Tribunal noted objections that the challans, monthly abstract and Annexure IV entries were not adequately examined for genuineness, and that the Board's circular required the stock register for job-work movements. The impugned orders were set aside and the matter was remanded for de novo consideration after scrutiny of the return of goods and the relevant job-work records. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208127