https://www.taxtmi.com/caselaws?id=76789 Modvat credit is unavailable where duty-paid inputs were not actually received and the supporting invoices were found to be invalid on admissions and documentary evidence. The Commissioner had relied on statements, transport records, octroi material and surrounding evidence to conclude that the goods never reached the assessee's premises, but the Tribunal reversed that finding without properly addressing the material on record. The appellate order was therefore set aside and the dispute remanded for fresh adjudication on entitlement to credit on the existing admissions and evidence. en-us Tue, 09 Feb 2010 00:00:00 +0530 Fri, 13 May 2011 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76789 Modvat credit is unavailable where duty-paid inputs were not actually received and the supporting invoices were found to be invalid on admissions and documentary evidence. The Commissioner had relied on statements, transport records, octroi material and surrounding evidence to conclude that the goods never reached the assessee's premises, but the Tribunal reversed that finding without properly addressing the material on record. The appellate order was therefore set aside and the dispute remanded for fresh adjudication on entitlement to credit on the existing admissions and evidence. Case-Laws Central Excise Tue, 09 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76789