https://www.taxtmi.com/caselaws?id=124989 The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner's order and upholding the original authority's decision. The Tribunal found inconsistencies in the department's case regarding the alleged shortage of steel wire rods, concluding that the benefit of doubt should favor the assessee. It held that negligible shortages should not result in the denial of Modvat credit, ultimately deeming the remand ordered by the Commissioner as futile. en-us Fri, 10 Oct 2008 00:00:00 +0530 Wed, 17 Oct 2012 17:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124989 The Tribunal allowed the appeal in favor of the appellant, setting aside the Commissioner's order and upholding the original authority's decision. The Tribunal found inconsistencies in the department's case regarding the alleged shortage of steel wire rods, concluding that the benefit of doubt should favor the assessee. It held that negligible shortages should not result in the denial of Modvat credit, ultimately deeming the remand ordered by the Commissioner as futile. Case-Laws Central Excise Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124989