https://www.taxtmi.com/caselaws?id=112930 The Tribunal upheld the order confirming duty demand and disallowing Modvat credit. The appellants were considered manufacturers for duty purposes due to clearing goods without paying duty. The Tribunal held that Modvat credit was rightly denied as the powder used during job work was not received from the parent manufacturer. The appellants' admission of shortage of finished goods during physical verification led to the acceptance of duty liability without the need for proving clandestine removal. The appeal was dismissed, with legal precedents cited by the Counsel deemed inapplicable. en-us Fri, 05 Mar 2004 00:00:00 +0530 Wed, 02 May 2012 16:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112930 The Tribunal upheld the order confirming duty demand and disallowing Modvat credit. The appellants were considered manufacturers for duty purposes due to clearing goods without paying duty. The Tribunal held that Modvat credit was rightly denied as the powder used during job work was not received from the parent manufacturer. The appellants' admission of shortage of finished goods during physical verification led to the acceptance of duty liability without the need for proving clandestine removal. The appeal was dismissed, with legal precedents cited by the Counsel deemed inapplicable. Case-Laws Central Excise Fri, 05 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112930