https://www.taxtmi.com/caselaws?id=119577 The appeal was partly allowed, with the confiscation of DG sets and the associated penalty being set aside. The denial of Modvat credit on alternators was upheld. The court found no indication of clandestine removal of the DG sets and supported the appellant's arguments regarding the lack of justification for confiscation and penalty. However, the denial of Modvat credit was maintained due to the absence of modvatable items during verification. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119577 The appeal was partly allowed, with the confiscation of DG sets and the associated penalty being set aside. The denial of Modvat credit on alternators was upheld. The court found no indication of clandestine removal of the DG sets and supported the appellant's arguments regarding the lack of justification for confiscation and penalty. However, the denial of Modvat credit was maintained due to the absence of modvatable items during verification. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119577