https://www.taxtmi.com/caselaws?id=78574 The Tribunal dismissed the department's appeal against the Commissioner's order restricting credit disallowance. The appellants challenged the decision to confirm only part of the claimed amount, alleging evasion of excise duty through fraudulent Modvat credit. Despite some evidence of diversion of inputs, the lack of concrete proof and proper investigation weakened the department's case. The Tribunal emphasized the necessity of establishing a clear correlation between diverted inputs and final products. Ultimately, the appeal was rejected due to insufficient evidence linking the diverted inputs to the alleged evasion of excise duty. en-us Thu, 26 Nov 2009 00:00:00 +0530 Mon, 29 Nov 2010 09:44:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78574 The Tribunal dismissed the department's appeal against the Commissioner's order restricting credit disallowance. The appellants challenged the decision to confirm only part of the claimed amount, alleging evasion of excise duty through fraudulent Modvat credit. Despite some evidence of diversion of inputs, the lack of concrete proof and proper investigation weakened the department's case. The Tribunal emphasized the necessity of establishing a clear correlation between diverted inputs and final products. Ultimately, the appeal was rejected due to insufficient evidence linking the diverted inputs to the alleged evasion of excise duty. Case-Laws Central Excise Thu, 26 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78574