https://www.taxtmi.com/caselaws?id=92151 The appellate authority emphasized the importance of proving duty payment for availing Modvat credit, despite discrepancies in supplier names. The judgment set aside the previous order, granting the appellant a chance to demonstrate duty payment conclusively within two months. If satisfactory evidence is provided to the Assistant Commissioner regarding duty payment and utilization, credit will be allowed. This decision underscores the necessity of substantiating duty payment to access credit, ensuring compliance with Modvat procedure requirements. en-us Fri, 09 Jul 1999 00:00:00 +0530 Tue, 25 Oct 2011 11:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92151 The appellate authority emphasized the importance of proving duty payment for availing Modvat credit, despite discrepancies in supplier names. The judgment set aside the previous order, granting the appellant a chance to demonstrate duty payment conclusively within two months. If satisfactory evidence is provided to the Assistant Commissioner regarding duty payment and utilization, credit will be allowed. This decision underscores the necessity of substantiating duty payment to access credit, ensuring compliance with Modvat procedure requirements. Case-Laws Central Excise Fri, 09 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92151