https://www.taxtmi.com/caselaws?id=121217 The appellate Commissioner allowed the appeal in favor of the assessee, finding that the Modvat/Cenvat credit disallowance was incorrect. Evidence showed that goods were received as per invoices, justifying the credit taken. The alleged wrongful issuance of invoices was dismissed, with proof provided that goods were supplied, resulting in the appeal being deemed frivolous and costs awarded to the respondent. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:39:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121217 The appellate Commissioner allowed the appeal in favor of the assessee, finding that the Modvat/Cenvat credit disallowance was incorrect. Evidence showed that goods were received as per invoices, justifying the credit taken. The alleged wrongful issuance of invoices was dismissed, with proof provided that goods were supplied, resulting in the appeal being deemed frivolous and costs awarded to the respondent. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121217