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    <title>2001 (11) TMI 91 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH</title>
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    <description>Modvat credit could not be denied where the challan covered only part of the consignment but the claim was confined to the quantity actually delivered under an identifiable voucher. The Tribunal&#039;s acceptance of the endorsed challan as a valid basis for the limited credit was treated as a possible and fair view, and no violation of law was shown. On that basis, the Court found that no substantial question of law arose for reference, and the Revenue&#039;s challenge failed.</description>
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      <description>Modvat credit could not be denied where the challan covered only part of the consignment but the claim was confined to the quantity actually delivered under an identifiable voucher. The Tribunal&#039;s acceptance of the endorsed challan as a valid basis for the limited credit was treated as a possible and fair view, and no violation of law was shown. On that basis, the Court found that no substantial question of law arose for reference, and the Revenue&#039;s challenge failed.</description>
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