https://www.taxtmi.com/caselaws?id=52087 Modvat credit under Rule 57A read with Rule 57B cannot be denied merely because the supplier marked invoices as "non-modvatable" if the statutory conditions and duty-paid character of the inputs are otherwise satisfied. Minor quantity short-receipt, including differences attributable to weighment or transport losses, does not by itself defeat credit on inputs actually received and used. Credit may depend on proof of possession and production of the duty-paying document, so it was allowed only where documentary support existed. CVD credit cannot be disallowed when the bill of entry itself records assessed duty and official endorsement of payment; contemporaneous official records constitute valid proof. en-us Tue, 14 Oct 2003 00:00:00 +0530 Fri, 05 Jul 2024 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52087 Modvat credit under Rule 57A read with Rule 57B cannot be denied merely because the supplier marked invoices as "non-modvatable" if the statutory conditions and duty-paid character of the inputs are otherwise satisfied. Minor quantity short-receipt, including differences attributable to weighment or transport losses, does not by itself defeat credit on inputs actually received and used. Credit may depend on proof of possession and production of the duty-paying document, so it was allowed only where documentary support existed. CVD credit cannot be disallowed when the bill of entry itself records assessed duty and official endorsement of payment; contemporaneous official records constitute valid proof. Case-Laws Central Excise Tue, 14 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52087