https://www.taxtmi.com/caselaws?id=83257 An allegation that a unit was a dummy or fictitious concern created to secure MODVAT credit must be supported by credible evidence. The note explains that the Department failed to establish absence of manufacturing activity, did not effectively rebut documentary and oral evidence showing receipt of radiator parts and manufacture by the assessee, and produced no convincing proof that supplier declarations were false. On that evidentiary record, the charge of erroneous credit, reversal demand and penalty was treated as unsustainable because it rested on suspicion and conjecture rather than proof. en-us Wed, 11 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 11:39:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83257 An allegation that a unit was a dummy or fictitious concern created to secure MODVAT credit must be supported by credible evidence. The note explains that the Department failed to establish absence of manufacturing activity, did not effectively rebut documentary and oral evidence showing receipt of radiator parts and manufacture by the assessee, and produced no convincing proof that supplier declarations were false. On that evidentiary record, the charge of erroneous credit, reversal demand and penalty was treated as unsustainable because it rested on suspicion and conjecture rather than proof. Case-Laws Central Excise Wed, 11 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83257