https://www.taxtmi.com/caselaws?id=95265 Denial of concessional duty under Notification No. 14/92-C.E. was held unsustainable where the assessee had taken Modvat credit on inputs and the record itself showed the duty-paid particulars of the raw materials. On those facts, the conclusion that duty-paid character of inputs had not been proved was not supported by the material on record, and the adjudicating authority was found to have ignored relevant facts. The exemption benefit could not therefore be denied, and the demand raised on that basis could not stand. en-us Tue, 26 Dec 2000 00:00:00 +0530 Fri, 09 Dec 2011 12:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95265 Denial of concessional duty under Notification No. 14/92-C.E. was held unsustainable where the assessee had taken Modvat credit on inputs and the record itself showed the duty-paid particulars of the raw materials. On those facts, the conclusion that duty-paid character of inputs had not been proved was not supported by the material on record, and the adjudicating authority was found to have ignored relevant facts. The exemption benefit could not therefore be denied, and the demand raised on that basis could not stand. Case-Laws Central Excise Tue, 26 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95265