https://www.taxtmi.com/caselaws?id=100604 Duty demand on raw material shortages was held unsustainable where Modvat credit had not been availed on those materials. The analysis turned on the absence of any credit claim against the short-found raw material: a mere shortage by itself did not establish a recoverable duty liability on that material. The demand was therefore set aside on the stated facts. en-us Wed, 25 Jul 2001 00:00:00 +0530 Fri, 03 Feb 2012 14:46:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100604 Duty demand on raw material shortages was held unsustainable where Modvat credit had not been availed on those materials. The analysis turned on the absence of any credit claim against the short-found raw material: a mere shortage by itself did not establish a recoverable duty liability on that material. The demand was therefore set aside on the stated facts. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100604