https://www.taxtmi.com/caselaws?id=338443 Refund of unutilised MODVAT/CENVAT credit on closure of a unit could not be denied merely because original duty-paid documents were unavailable, where statutory stock registers and other records were maintained and could verify the credit position. The Tribunal treated the issue as one of practical proof of valid availment of credit, not a substantive dispute over eligibility, and held that technical or procedural deficiencies should not defeat an otherwise admissible refund. On that basis, the stock register and statutory records were accepted as sufficient evidence, and the refund claim was to be processed accordingly. en-us Wed, 14 Sep 2016 00:00:00 +0530 Sat, 04 Feb 2017 10:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338443 Refund of unutilised MODVAT/CENVAT credit on closure of a unit could not be denied merely because original duty-paid documents were unavailable, where statutory stock registers and other records were maintained and could verify the credit position. The Tribunal treated the issue as one of practical proof of valid availment of credit, not a substantive dispute over eligibility, and held that technical or procedural deficiencies should not defeat an otherwise admissible refund. On that basis, the stock register and statutory records were accepted as sufficient evidence, and the refund claim was to be processed accordingly. Case-Laws Central Excise Wed, 14 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338443