https://www.taxtmi.com/caselaws?id=115867 Modvat credit cannot be denied where valid invoices, receipt and consumption of inputs are supported and there is no reliable evidence of non-receipt, substitution or diversion; the demand was therefore unsustainable. Duty on plastic thermoware cleared in different forms could not be enhanced by notionally adding the value of stainless steel containers separately sold from the godown, so the demand on that basis failed. Once the substantive demands failed, the extended limitation period and penalties also could not survive. The impugned order was set aside and relief followed. en-us Fri, 07 Jan 2005 00:00:00 +0530 Mon, 04 Jun 2012 17:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115867 Modvat credit cannot be denied where valid invoices, receipt and consumption of inputs are supported and there is no reliable evidence of non-receipt, substitution or diversion; the demand was therefore unsustainable. Duty on plastic thermoware cleared in different forms could not be enhanced by notionally adding the value of stainless steel containers separately sold from the godown, so the demand on that basis failed. Once the substantive demands failed, the extended limitation period and penalties also could not survive. The impugned order was set aside and relief followed. Case-Laws Central Excise Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115867