https://www.taxtmi.com/caselaws?id=53675 Modvat credit was treated as admissible where duty-paid HR/CR coils were received and accounted for as sheets, because broad weight correlation supported the link between the inputs and the goods on which credit was claimed. The Tribunal held that absence of some transport documents, octroi receipts, or other procedural records did not by itself justify denial when the department failed to prove that the sheets were not made from duty-paid coils. A prescribed procedure was treated as directory in this factual setting, not a stand-alone ground to disallow credit where receipt and correlation were established. en-us Wed, 17 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53675 Modvat credit was treated as admissible where duty-paid HR/CR coils were received and accounted for as sheets, because broad weight correlation supported the link between the inputs and the goods on which credit was claimed. The Tribunal held that absence of some transport documents, octroi receipts, or other procedural records did not by itself justify denial when the department failed to prove that the sheets were not made from duty-paid coils. A prescribed procedure was treated as directory in this factual setting, not a stand-alone ground to disallow credit where receipt and correlation were established. Case-Laws Central Excise Wed, 17 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53675