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<h1>Appellate Tribunal overturns Modvat credit accusation due to lack of evidence</h1> The Appellate Tribunal CEGAT, Mumbai allowed the appellant's appeal regarding the wrongful Modvat credit accusation by Resha Wires Pvt. Ltd., Bangalore. ... Demand for reversal of Modvat credit - Limitation - Suppression The Appellate Tribunal CEGAT, Mumbai allowed the appeal of the appellant who was accused of wrongly taking Modvat credit without evidence of duty payment by Resha Wires Pvt. Ltd., Bangalore. The Tribunal found a lack of evidence to support the denial of credit and criticized the Commissioner for invoking the extended period without justification. The appeal was allowed, and the impugned order was set aside.
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