Appellate Tribunal Upholds Denial of Modvat Credit Due to Lack of Evidence

The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 28,024 to the Appellants by the Commissioner (Appeals) due to lack of corroborative evidence that the goods were re-rollable material. The Modvat credit was denied as the supplier described the goods as scrap in the invoices and failed to provide evidence that they were re-rollable material. The appeal was dismissed.

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The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 28,024 to the Appellants by the Commissioner (Appeals) due to lack of corroborative evidence that the goods were re-rollable material. The Modvat credit was denied as the supplier described the goods as scrap in the invoices and failed to provide evidence that they were re-rollable material. The appeal was dismissed.

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