https://www.taxtmi.com/caselaws?id=48211 Modvat credit was treated as admissible where the Tribunal found a broad co-relation between duty-paid coils and the sheets on which credit was taken, and the Department failed to disprove that nexus. The factual findings also showed that the weight of the duty-paid coils tallied with the weight of the sheets, supporting the assessee's claim. In those circumstances, alleged non-compliance with Rule 57F(4) of the Central Excise Rules, 1944 did not justify denial of credit, and no substantial question of law arose. en-us Tue, 28 Feb 2006 00:00:00 +0530 Tue, 03 Aug 2010 12:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48211 Modvat credit was treated as admissible where the Tribunal found a broad co-relation between duty-paid coils and the sheets on which credit was taken, and the Department failed to disprove that nexus. The factual findings also showed that the weight of the duty-paid coils tallied with the weight of the sheets, supporting the assessee's claim. In those circumstances, alleged non-compliance with Rule 57F(4) of the Central Excise Rules, 1944 did not justify denial of credit, and no substantial question of law arose. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48211