https://www.taxtmi.com/caselaws?id=114267 Removal of machines on which Modvat credit had been taken, without proper entry, intimation or evidence of repair, justified duty demand under Rule 57AC. The records did not support the claim that the goods had been sent to another unit for repair: the challans were unclear, the description was inconsistent with rejection, and there was no corresponding entry in either unit's records. As the machines were not returned within a reasonable time and credit was not reversed or duty paid at removal, the demand was sustainable. The same facts also supported confiscation, redemption fine and penalty. en-us Tue, 24 Feb 2004 00:00:00 +0530 Mon, 14 May 2012 12:43:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114267 Removal of machines on which Modvat credit had been taken, without proper entry, intimation or evidence of repair, justified duty demand under Rule 57AC. The records did not support the claim that the goods had been sent to another unit for repair: the challans were unclear, the description was inconsistent with rejection, and there was no corresponding entry in either unit's records. As the machines were not returned within a reasonable time and credit was not reversed or duty paid at removal, the demand was sustainable. The same facts also supported confiscation, redemption fine and penalty. Case-Laws Central Excise Tue, 24 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114267