https://www.taxtmi.com/caselaws?id=116001 The Tribunal upheld the denial of Modvat credit on the original copy of the invoice and on C.I. Scrap as capital goods. The appellants failed to prove the loss of the duplicate copy of the invoice or the incorrect classification of C.I. Scrap. Consequently, the Tribunal dismissed the appeal and maintained the penalty of Rs. 30,000 for wrongly availing Modvat credit. en-us Thu, 21 Apr 2005 00:00:00 +0530 Wed, 06 Jun 2012 14:46:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116001 The Tribunal upheld the denial of Modvat credit on the original copy of the invoice and on C.I. Scrap as capital goods. The appellants failed to prove the loss of the duplicate copy of the invoice or the incorrect classification of C.I. Scrap. Consequently, the Tribunal dismissed the appeal and maintained the penalty of Rs. 30,000 for wrongly availing Modvat credit. Case-Laws Central Excise Thu, 21 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116001