https://www.taxtmi.com/caselaws?id=118738 Modvat credit was unavailable on duty-paid inputs that were not used in manufacturing because the sheets and coils supplied were too thin for the final product, while credit could not be denied merely for lack of octroi proof where receipt of the goods was otherwise not disproved. Suppression arose from nondisclosure that endorsed gate-pass inputs were not used in production, so the extended limitation period applied. Penalty on the firm and its power of attorney holder was reduced, and penalties on the dealers were set aside for want of independent proof of collusion or involvement. en-us Fri, 08 Jul 2005 00:00:00 +0530 Thu, 05 Jul 2012 14:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118738 Modvat credit was unavailable on duty-paid inputs that were not used in manufacturing because the sheets and coils supplied were too thin for the final product, while credit could not be denied merely for lack of octroi proof where receipt of the goods was otherwise not disproved. Suppression arose from nondisclosure that endorsed gate-pass inputs were not used in production, so the extended limitation period applied. Penalty on the firm and its power of attorney holder was reduced, and penalties on the dealers were set aside for want of independent proof of collusion or involvement. Case-Laws Central Excise Fri, 08 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118738