(CNN) -- The Israeli military calculated the number of calories residents of Gaza needed to avoid malnutrition during Israel's embargo from 2007 to 2010, according to a document released Wednesday under court order.
A spokesman for the Coordinator of Government Activities in the Territories said the document was a draft that was never implemented.
"No action was ever carried out based on the paper," a written statement said.
Gisha, an Israeli human rights group, said it acquired two versions of the study from 2008. The document concluded that 106 trucks per day could bring the appropriate amount of food, medicine, hygiene items and agricultural "inputs." The group said that was in contrast to the more than 400 trucks that entered Gaza before June 2007.
"How can Israel claim that it is not responsible for civilian life in Gaza when it controls even the type and quantity of food that Palestinian residents of Gaza are permitted to consume?" said Sari Bashi, executive director of Gisha.
Gisha said the 106-truck standard was the model for what Israel Deputy Defense Minister Matan Vilnai approved, and it demanded Israel allow the free passage of goods.
Fawzi Barhoum, a Hamas spokesman, said: "This is good evidence against Israel. We will use this report against Israel to show its crimes against humanity."
Israel had enacted a ban on the import of many goods after the Hamas takeover of Gaza in 2007.
Israel, the United States and the European Union consider the Islamist group a terrorist organization. Israel is concerned that Hamas will use some materials for the purpose of attacking its territory.
Israel eased its food embargo in 2010.