https://www.taxtmi.com/caselaws?id=31908 Modvat credit could not be curtailed where repaired or reconditioned goods were received back from job workers under prescribed statutory invoices and duty had been paid on them. The recipient's jurisdictional authority could not revise or deny the credit merely because it formed a different view on the duty liability of the job worker. The same principle applied to capital goods credit, and the absence of any shortage between the quantity received and the quantity cleared after processing also defeated any reduction of credit on the basis of process loss. The credit claimed was therefore sustainable and the demand restricting it was unsustainable. en-us Thu, 04 May 2006 00:00:00 +0530 Tue, 17 Jul 2012 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31908 Modvat credit could not be curtailed where repaired or reconditioned goods were received back from job workers under prescribed statutory invoices and duty had been paid on them. The recipient's jurisdictional authority could not revise or deny the credit merely because it formed a different view on the duty liability of the job worker. The same principle applied to capital goods credit, and the absence of any shortage between the quantity received and the quantity cleared after processing also defeated any reduction of credit on the basis of process loss. The credit claimed was therefore sustainable and the demand restricting it was unsustainable. Case-Laws Central Excise Thu, 04 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31908