https://www.taxtmi.com/caselaws?id=82486 MODVAT credit disallowance could not be sustained where the demand was confirmed only because original duty-paying documents were not produced, but the record showed they had been taken by preventive officers and were later returned. Once the appellant produced the originals and connected records, the claim required fresh verification. The adjudication was therefore set aside and the matter remanded for de novo consideration, with directions to examine the documents afresh and grant the appellant a proper opportunity of hearing. en-us Fri, 01 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 13:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82486 MODVAT credit disallowance could not be sustained where the demand was confirmed only because original duty-paying documents were not produced, but the record showed they had been taken by preventive officers and were later returned. Once the appellant produced the originals and connected records, the claim required fresh verification. The adjudication was therefore set aside and the matter remanded for de novo consideration, with directions to examine the documents afresh and grant the appellant a proper opportunity of hearing. Case-Laws Central Excise Fri, 01 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82486