https://www.taxtmi.com/caselaws?id=113693 The appeal was dismissed, upholding the denial of Modvat credit to the appellants due to discrepancies in entries and failure to meet statutory requirements. The lower authorities' decision to deny credit and impose a penalty of Rs. 1,000 was deemed reasonable by the judge, who found no legal infirmity in their orders. The lack of documentary evidence showing actual receipt of inputs by the appellants led to the conclusion that they were not entitled to avail the credit. en-us Wed, 17 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 17:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113693 The appeal was dismissed, upholding the denial of Modvat credit to the appellants due to discrepancies in entries and failure to meet statutory requirements. The lower authorities' decision to deny credit and impose a penalty of Rs. 1,000 was deemed reasonable by the judge, who found no legal infirmity in their orders. The lack of documentary evidence showing actual receipt of inputs by the appellants led to the conclusion that they were not entitled to avail the credit. Case-Laws Central Excise Wed, 17 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113693