https://www.taxtmi.com/caselaws?id=237186 Modvat credit was held admissible where inputs were sent directly to job workers and the return of processed goods was supported by prescribed job work challans and records; separate transport documents were not required when the documentary trail otherwise established receipt back in the factory. Interest was also held payable on a pre-deposit made during appellate proceedings once the assessee succeeded and the refund was not granted in time, because the deposit was only a condition for pursuing the appeal and not final duty payment. The Revenue's challenge failed, while the assessee obtained consequential refund relief on the pre-deposit. en-us Wed, 16 Jan 2013 00:00:00 +0530 Fri, 20 Sep 2013 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237186 Modvat credit was held admissible where inputs were sent directly to job workers and the return of processed goods was supported by prescribed job work challans and records; separate transport documents were not required when the documentary trail otherwise established receipt back in the factory. Interest was also held payable on a pre-deposit made during appellate proceedings once the assessee succeeded and the refund was not granted in time, because the deposit was only a condition for pursuing the appeal and not final duty payment. The Revenue's challenge failed, while the assessee obtained consequential refund relief on the pre-deposit. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237186