https://www.taxtmi.com/caselaws?id=115118 Modvat credit cannot be denied merely because dealers' invoices contain incomplete or inaccurate thickness descriptions or because the manufacturer cannot produce freight and octroi vouchers for charges borne by the dealer. Purchase orders, receipt records, quality checks, weighbridge slips and credit-register entries may establish actual receipt of inputs where no evidence shows fictitious receipt or excess credit. The extended limitation period requires proof of deliberate suppression, fraud or wilful misstatement; documentation discrepancies attributable to dealers do not establish intent to evade duty. In the absence of that foundation, denial of credit and consequential penalty are unsustainable. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 23 May 2012 18:41:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115118 Modvat credit cannot be denied merely because dealers' invoices contain incomplete or inaccurate thickness descriptions or because the manufacturer cannot produce freight and octroi vouchers for charges borne by the dealer. Purchase orders, receipt records, quality checks, weighbridge slips and credit-register entries may establish actual receipt of inputs where no evidence shows fictitious receipt or excess credit. The extended limitation period requires proof of deliberate suppression, fraud or wilful misstatement; documentation discrepancies attributable to dealers do not establish intent to evade duty. In the absence of that foundation, denial of credit and consequential penalty are unsustainable. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115118