https://www.taxtmi.com/caselaws?id=53251 Modvat credit under Rule 57H could not be denied on a purely technical objection that original duty-paying documents were not produced where the duty incidence on the relevant intermediate products was not disputed and the assessee had substantially furnished the supporting particulars. The record showed that details of the duty-paid clearances had been supplied and the original documents had been sent, with receipt of that communication not denied. In these circumstances, the claimed credit was treated as sufficiently substantiated, and the denial of credit was held unsustainable in favour of the assessee. en-us Fri, 06 Aug 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:44:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53251 Modvat credit under Rule 57H could not be denied on a purely technical objection that original duty-paying documents were not produced where the duty incidence on the relevant intermediate products was not disputed and the assessee had substantially furnished the supporting particulars. The record showed that details of the duty-paid clearances had been supplied and the original documents had been sent, with receipt of that communication not denied. In these circumstances, the claimed credit was treated as sufficiently substantiated, and the denial of credit was held unsustainable in favour of the assessee. Case-Laws Central Excise Fri, 06 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53251