https://www.taxtmi.com/caselaws?id=30082 Modvat credit could not be denied merely because the gate register did not contain the relevant entry when the statutory records showed receipt and use of the inputs in manufacture. RG-23 Part-I and RG-23 Part-II reflected receipt of the disputed quantities in the factory and their issue for production of final products cleared on payment of duty. The inputs were received under duty-paid documents from the appellant's trading unit, and there was no evidence of procurement from any other source. On these facts, the denial of credit was unsustainable and the appellant was entitled to the credit claimed. en-us Tue, 04 Dec 2007 00:00:00 +0530 Wed, 06 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30082 Modvat credit could not be denied merely because the gate register did not contain the relevant entry when the statutory records showed receipt and use of the inputs in manufacture. RG-23 Part-I and RG-23 Part-II reflected receipt of the disputed quantities in the factory and their issue for production of final products cleared on payment of duty. The inputs were received under duty-paid documents from the appellant's trading unit, and there was no evidence of procurement from any other source. On these facts, the denial of credit was unsustainable and the appellant was entitled to the credit claimed. Case-Laws Central Excise Tue, 04 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30082