https://www.taxtmi.com/caselaws?id=120231 Modvat credit could not be denied merely because the job worker's records showed a lower burning loss than the loss claimed on return of the goods, since no evidence established that the disclosed loss was false or that inputs were clandestinely removed. A higher burning-loss claim, by itself, did not justify an inference of unlawful diversion of inputs, and the Board's circular also recognised that credit cannot be denied only because part of the inputs ended up in waste or scrap. In the absence of further material showing treatment of the inputs contrary to law, confirmation of duty was not sustainable and the denial of credit was set aside. en-us Wed, 29 Jun 2005 00:00:00 +0530 Tue, 17 Jul 2012 16:43:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120231 Modvat credit could not be denied merely because the job worker's records showed a lower burning loss than the loss claimed on return of the goods, since no evidence established that the disclosed loss was false or that inputs were clandestinely removed. A higher burning-loss claim, by itself, did not justify an inference of unlawful diversion of inputs, and the Board's circular also recognised that credit cannot be denied only because part of the inputs ended up in waste or scrap. In the absence of further material showing treatment of the inputs contrary to law, confirmation of duty was not sustainable and the denial of credit was set aside. Case-Laws Central Excise Wed, 29 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120231