https://www.taxtmi.com/caselaws?id=115807 The Tribunal allowed the appeal against the disallowance of Modvat credit by the Commissioner (Appeals) due to inputs allegedly not received in the factory. The Tribunal found discrepancies between the credit availed and duty paid, indicating that the Appellants did receive and use the raw material. The Department's case was based on presumptions without verifying with the supplier, while the Appellants argued they converted the raw material into finished goods and paid duty. The Tribunal set aside the order and permitted the Modvat credit. en-us Thu, 02 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115807 The Tribunal allowed the appeal against the disallowance of Modvat credit by the Commissioner (Appeals) due to inputs allegedly not received in the factory. The Tribunal found discrepancies between the credit availed and duty paid, indicating that the Appellants did receive and use the raw material. The Department's case was based on presumptions without verifying with the supplier, while the Appellants argued they converted the raw material into finished goods and paid duty. The Tribunal set aside the order and permitted the Modvat credit. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115807