https://www.taxtmi.com/caselaws?id=106077 A demand based on alleged wrongful utilisation of Modvat credit could not be sustained where RT-12 returns had been assessed without objection and the department failed to produce material showing proper finalisation of assessment or supporting evidence of misuse. The order under challenge was therefore found unsustainable, and the demand was held not maintainable. The impugned order was set aside in favour of the assessee. en-us Mon, 26 Nov 2001 00:00:00 +0530 Mon, 12 Mar 2012 15:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106077 A demand based on alleged wrongful utilisation of Modvat credit could not be sustained where RT-12 returns had been assessed without objection and the department failed to produce material showing proper finalisation of assessment or supporting evidence of misuse. The order under challenge was therefore found unsustainable, and the demand was held not maintainable. The impugned order was set aside in favour of the assessee. Case-Laws Central Excise Mon, 26 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106077