https://www.taxtmi.com/caselaws?id=112771 Modvat credit on invoices describing coils, where the goods were received as sheets and later slit, could be allowed only after the manufacturer established correlation between the invoices, received inputs and final use before the proper officer; the matter was remanded for that factual verification and for reconsideration of the resulting credit and penalty issues. Penalty on the dealers under Rule 173Q(1)(bbb) was not sustainable because the record did not show wilful insertion of wrong particulars with intent to facilitate wrongful credit; their penalty was set aside and the appeals were allowed. en-us Mon, 10 Nov 2003 00:00:00 +0530 Tue, 01 May 2012 16:53:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112771 Modvat credit on invoices describing coils, where the goods were received as sheets and later slit, could be allowed only after the manufacturer established correlation between the invoices, received inputs and final use before the proper officer; the matter was remanded for that factual verification and for reconsideration of the resulting credit and penalty issues. Penalty on the dealers under Rule 173Q(1)(bbb) was not sustainable because the record did not show wilful insertion of wrong particulars with intent to facilitate wrongful credit; their penalty was set aside and the appeals were allowed. Case-Laws Central Excise Mon, 10 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112771