https://www.taxtmi.com/caselaws?id=107868 Modvat credit under Rule 173H cannot be disallowed on an alleged 8% reprocessing loss unless the Revenue proves the loss with reliable material; here, the claim failed because no evidence showed how the loss was derived or that it occurred during reprocessing. An alleged shortage of molasses also could not justify denial of credit or demand, because the supposed discrepancy rested on an uncorroborated internal paper slip and an equivocal statement, without support from statutory records or stock verification. The burden to prove shortage and wrongful disposal was not discharged, so the demand could not stand. en-us Wed, 18 Jun 2003 00:00:00 +0530 Tue, 27 Mar 2012 14:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107868 Modvat credit under Rule 173H cannot be disallowed on an alleged 8% reprocessing loss unless the Revenue proves the loss with reliable material; here, the claim failed because no evidence showed how the loss was derived or that it occurred during reprocessing. An alleged shortage of molasses also could not justify denial of credit or demand, because the supposed discrepancy rested on an uncorroborated internal paper slip and an equivocal statement, without support from statutory records or stock verification. The burden to prove shortage and wrongful disposal was not discharged, so the demand could not stand. Case-Laws Central Excise Wed, 18 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107868