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<h1>Commissioner dismisses appeal on Modvat credit due to lack of evidence, imposes penalty</h1> The appeal against the Commissioner of Central Excise's order on Modvat credit was dismissed at the admission stage due to lack of merit. The appellant's ... Modvat/Cenvat The appeal was filed against the Commissioner of Central Excise's order regarding Modvat credit. The appellant failed to provide sufficient evidence to support their claim, leading to disallowance of credit and imposition of penalty. The appeal was dismissed at the admission stage due to lack of merit.