https://www.taxtmi.com/caselaws?id=77630 Modvat/Cenvat credit was held inadmissible where the assessee failed to prove actual receipt of the goods in its factory and the evidence indicated diversion through accommodation invoices. The Tribunal noted that statements of vehicle owners and transport evidence showed the goods were not carried to the assessee's premises, and the burden remained on the assessee to establish bona fide receipt before claiming credit. In the absence of such proof, the first appellate authority's view on transportation savings and limitation was found unsustainable. The Revenue's appeal was allowed and the Order-in-Original was restored. en-us Fri, 07 May 2010 00:00:00 +0530 Wed, 29 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77630 Modvat/Cenvat credit was held inadmissible where the assessee failed to prove actual receipt of the goods in its factory and the evidence indicated diversion through accommodation invoices. The Tribunal noted that statements of vehicle owners and transport evidence showed the goods were not carried to the assessee's premises, and the burden remained on the assessee to establish bona fide receipt before claiming credit. In the absence of such proof, the first appellate authority's view on transportation savings and limitation was found unsustainable. The Revenue's appeal was allowed and the Order-in-Original was restored. Case-Laws Central Excise Fri, 07 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77630