https://www.taxtmi.com/caselaws?id=115487 The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 28,024 to the Appellants by the Commissioner (Appeals) due to lack of corroborative evidence that the goods were re-rollable material. The Modvat credit was denied as the supplier described the goods as scrap in the invoices and failed to provide evidence that they were re-rollable material. The appeal was dismissed. en-us Wed, 22 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 10:40:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115487 The Appellate Tribunal CESTAT, New Delhi upheld the denial of Modvat credit of Rs. 28,024 to the Appellants by the Commissioner (Appeals) due to lack of corroborative evidence that the goods were re-rollable material. The Modvat credit was denied as the supplier described the goods as scrap in the invoices and failed to provide evidence that they were re-rollable material. The appeal was dismissed. Case-Laws Central Excise Wed, 22 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115487