https://www.taxtmi.com/caselaws?id=88223 Modvat credit was held inadmissible where copper and silicon were allegedly used by a job-worker but no duty-paid evidence or maintained record of such use existed, and the retention of aluminium against material cost and job charges did not comply with the prescribed job-work procedure. The arrangement was inconsistent with Rule 57F(2), so credit was denied. On limitation, suppression of the retention arrangement and related facts from the department justified invocation of the extended period, so the demand was not time-barred. The demand, penalty, and denial of credit were sustained. en-us Wed, 23 Oct 1996 00:00:00 +0530 Fri, 16 Sep 2011 12:39:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88223 Modvat credit was held inadmissible where copper and silicon were allegedly used by a job-worker but no duty-paid evidence or maintained record of such use existed, and the retention of aluminium against material cost and job charges did not comply with the prescribed job-work procedure. The arrangement was inconsistent with Rule 57F(2), so credit was denied. On limitation, suppression of the retention arrangement and related facts from the department justified invocation of the extended period, so the demand was not time-barred. The demand, penalty, and denial of credit were sustained. Case-Laws Central Excise Wed, 23 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88223