https://www.taxtmi.com/caselaws?id=114076 The Tribunal upheld the duty demand due to insufficient evidence of full input utilization but allowed the appeal on the valuation issue based on supporting invoices. The judgment emphasized the necessity of establishing a clear nexus between inputs and final products for Modvat credit eligibility and highlighted the importance of documentary evidence in disputes over goods valuation. en-us Fri, 13 Aug 2004 00:00:00 +0530 Fri, 11 May 2012 10:15:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114076 The Tribunal upheld the duty demand due to insufficient evidence of full input utilization but allowed the appeal on the valuation issue based on supporting invoices. The judgment emphasized the necessity of establishing a clear nexus between inputs and final products for Modvat credit eligibility and highlighted the importance of documentary evidence in disputes over goods valuation. Case-Laws Central Excise Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114076