https://www.taxtmi.com/caselaws?id=114576 The appellate tribunal ruled in favor of the appellants, holding that the Department failed to prove the imported raw materials were used in goods exported under a specific scheme. As the burden of proof was not met by the Revenue, the disallowance of Modvat credit and penalties imposed were unjustified. The tribunal emphasized the necessity of establishing a clear connection between imported materials and exported products before denying credit. Consequently, the appellants were deemed eligible for the credit taken, and the impugned order was set aside, allowing the appeal. en-us Thu, 28 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 11:31:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114576 The appellate tribunal ruled in favor of the appellants, holding that the Department failed to prove the imported raw materials were used in goods exported under a specific scheme. As the burden of proof was not met by the Revenue, the disallowance of Modvat credit and penalties imposed were unjustified. The tribunal emphasized the necessity of establishing a clear connection between imported materials and exported products before denying credit. Consequently, the appellants were deemed eligible for the credit taken, and the impugned order was set aside, allowing the appeal. Case-Laws Central Excise Thu, 28 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114576