https://www.taxtmi.com/caselaws?id=383767 Modvat credit could not be denied merely because of third-party private jottings, alleged short receipt in informal records, or non-entry in the factory gate register. Where statutory records showed receipt of inputs and supporting invoices, transport documents, bills and challans were available, the private register was not proved to be authored by the assessee or the supplier's responsible person, and no transporter statement or other evidence established non-receipt, non-use or diversion, the gate register was not conclusive proof against credit. On that basis, denial of credit was unjustified and the assessee was entitled to the Modvat credit. en-us Tue, 30 Jul 2019 00:00:00 +0530 Tue, 25 Feb 2020 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383767 Modvat credit could not be denied merely because of third-party private jottings, alleged short receipt in informal records, or non-entry in the factory gate register. Where statutory records showed receipt of inputs and supporting invoices, transport documents, bills and challans were available, the private register was not proved to be authored by the assessee or the supplier's responsible person, and no transporter statement or other evidence established non-receipt, non-use or diversion, the gate register was not conclusive proof against credit. On that basis, denial of credit was unjustified and the assessee was entitled to the Modvat credit. Case-Laws Central Excise Tue, 30 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383767