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<h1>Appeal dismissed due to failure to account for sockets in manufacturing, penalty reduced to Rs. 50,000.</h1> The appeal was filed against the denial of Modvat credit for sockets used in manufacturing the final product. The appellants failed to account for a ... Modvat/Cenvat - Modvat on inputs The appeal was filed against the denial of Modvat credit amounting to Rs. 3,52,445.00 for sockets used in the manufacture of the final product. Appellants failed to account for 3,02,398 sockets, leading to the denial of credit. Penalty reduced to Rs. 50,000. Appeal disposed of accordingly.
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