https://www.taxtmi.com/caselaws?id=119395 The Tribunal set aside the order disallowing Modvat credit, remanding the matter for verification at the supplier's end to determine if the inputs were non-duty paid. The burden was placed on the Revenue to prove the inputs' duty status, rather than generalizing based on one supplier's statement. The appellants' argument, supported by a Tribunal decision, emphasized the Revenue's obligation to demonstrate non-duty payment. The decision to allow the appeal by remand was contingent on the verification outcome, highlighting the necessity for specific evidence regarding duty payment for each input. en-us Wed, 18 Jan 2006 00:00:00 +0530 Tue, 10 Jul 2012 17:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119395 The Tribunal set aside the order disallowing Modvat credit, remanding the matter for verification at the supplier's end to determine if the inputs were non-duty paid. The burden was placed on the Revenue to prove the inputs' duty status, rather than generalizing based on one supplier's statement. The appellants' argument, supported by a Tribunal decision, emphasized the Revenue's obligation to demonstrate non-duty payment. The decision to allow the appeal by remand was contingent on the verification outcome, highlighting the necessity for specific evidence regarding duty payment for each input. Case-Laws Central Excise Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119395