https://www.taxtmi.com/caselaws?id=180134 Modvat credit cannot be denied solely because the assessee failed to file the declaration where duty-paying documents otherwise establish eligibility. The Tribunal reiterated that non-payment of duty on clearance, by itself, does not justify of credit if supporting records are available for verification. The existing findings on clandestine removal, duty demand and penalty were left undisturbed, but the assessee remained entitled to Modvat credit subject to verification of the relevant documents. en-us Wed, 12 Sep 2001 00:00:00 +0530 Thu, 17 Mar 2016 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180134 Modvat credit cannot be denied solely because the assessee failed to file the declaration where duty-paying documents otherwise establish eligibility. The Tribunal reiterated that non-payment of duty on clearance, by itself, does not justify of credit if supporting records are available for verification. The existing findings on clandestine removal, duty demand and penalty were left undisturbed, but the assessee remained entitled to Modvat credit subject to verification of the relevant documents. Case-Laws Central Excise Wed, 12 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180134