https://www.taxtmi.com/caselaws?id=122319 The Tribunal upheld the decision disallowing Modvat credit availed by the appellants, rejecting their appeal based on the lack of evidence of duty payment before the Settlement Commission and the use of allegedly fake invoices. The Tribunal emphasized the absence of a certificate confirming duty payment for specific invoices, leading to the rejection of the appeal. Additionally, the Tribunal found the demand for duty not time-barred due to the thorough investigation conducted, ultimately upholding the Commissioner (Appeals) decision. en-us Thu, 03 May 2007 00:00:00 +0530 Sat, 11 Aug 2012 13:28:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122319 The Tribunal upheld the decision disallowing Modvat credit availed by the appellants, rejecting their appeal based on the lack of evidence of duty payment before the Settlement Commission and the use of allegedly fake invoices. The Tribunal emphasized the absence of a certificate confirming duty payment for specific invoices, leading to the rejection of the appeal. Additionally, the Tribunal found the demand for duty not time-barred due to the thorough investigation conducted, ultimately upholding the Commissioner (Appeals) decision. Case-Laws Central Excise Thu, 03 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122319