https://www.taxtmi.com/caselaws?id=100246 The judgment upheld the confiscation of zinc scrap and excess zinc alloy due to record-keeping failures, with a nominal fine imposed for the zinc scrap confiscation. The appellant's attempt to justify the excess zinc alloy was rejected, leading to its confiscation. The appellant was denied Modvat credit on zinc retained by the job worker, as well as deemed Modvat credit on aluminium due to lack of involvement in its supply. The appeal was dismissed, affirming the Commissioner's decisions on all issues. en-us Tue, 14 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:57:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100246 The judgment upheld the confiscation of zinc scrap and excess zinc alloy due to record-keeping failures, with a nominal fine imposed for the zinc scrap confiscation. The appellant's attempt to justify the excess zinc alloy was rejected, leading to its confiscation. The appellant was denied Modvat credit on zinc retained by the job worker, as well as deemed Modvat credit on aluminium due to lack of involvement in its supply. The appeal was dismissed, affirming the Commissioner's decisions on all issues. Case-Laws Central Excise Tue, 14 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100246