https://www.taxtmi.com/caselaws?id=93378 The appeal involved the reversal of Modvat credit for an assessee under the Small Scale Industries exemption. The Assistant Collector's order was set aside due to lack of detailed information, but the company was given an opportunity to provide evidence for the correct duty amount. The reversal of credit on inputs received from manufacturers and lying in process was confirmed as the company failed to prove the utilization of specified inputs in manufacturing. The judge upheld the Assistant Collector's decision based on the applicability of a High Court judgment, leading to the dismissal of the appeal. en-us Tue, 11 Jan 2000 00:00:00 +0530 Thu, 10 Nov 2011 12:41:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93378 The appeal involved the reversal of Modvat credit for an assessee under the Small Scale Industries exemption. The Assistant Collector's order was set aside due to lack of detailed information, but the company was given an opportunity to provide evidence for the correct duty amount. The reversal of credit on inputs received from manufacturers and lying in process was confirmed as the company failed to prove the utilization of specified inputs in manufacturing. The judge upheld the Assistant Collector's decision based on the applicability of a High Court judgment, leading to the dismissal of the appeal. Case-Laws Central Excise Tue, 11 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93378