https://www.taxtmi.com/caselaws?id=114821 The Tribunal allowed the Revenue's appeal, setting aside the denial of Modvat credit to the respondents on short found inputs. The Tribunal emphasized the incomplete entries in the statutory register and the burden of proof on the respondents to substantiate the shortage of inputs. It criticized the Commissioner (Appeals) for not addressing the core issue and remanded the matter for a fresh decision considering all relevant evidence. en-us Thu, 09 Dec 2004 00:00:00 +0530 Mon, 21 May 2012 14:22:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114821 The Tribunal allowed the Revenue's appeal, setting aside the denial of Modvat credit to the respondents on short found inputs. The Tribunal emphasized the incomplete entries in the statutory register and the burden of proof on the respondents to substantiate the shortage of inputs. It criticized the Commissioner (Appeals) for not addressing the core issue and remanded the matter for a fresh decision considering all relevant evidence. Case-Laws Central Excise Thu, 09 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114821