https://www.taxtmi.com/caselaws?id=77073 The Punjab & Haryana HC noted that Modvat credit cannot be denied where contemporaneous records, declarations, blend registers, factory verification and test reports supported receipt and use of inputs in manufacture. The Tribunal had evaluated the evidence and found that the Revenue's reliance on buyer statements and other contrary material did not disprove receipt or use beyond doubt. The court treated the challenge as factual, not involving perversity or a substantial question of law, because the Tribunal's findings were evidence-based rather than conjectural. The assessee was therefore entitled to Modvat credit and the Revenue's appeal failed. en-us Wed, 21 Apr 2010 00:00:00 +0530 Sat, 14 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77073 The Punjab & Haryana HC noted that Modvat credit cannot be denied where contemporaneous records, declarations, blend registers, factory verification and test reports supported receipt and use of inputs in manufacture. The Tribunal had evaluated the evidence and found that the Revenue's reliance on buyer statements and other contrary material did not disprove receipt or use beyond doubt. The court treated the challenge as factual, not involving perversity or a substantial question of law, because the Tribunal's findings were evidence-based rather than conjectural. The assessee was therefore entitled to Modvat credit and the Revenue's appeal failed. Case-Laws Central Excise Wed, 21 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77073