https://www.taxtmi.com/caselaws?id=125741 Modvat credit could not be denied where the duty paid on purchases had been deposited into the Treasury through the supplier and there was no material showing mala fide conduct or an intention to evade duty. The mere allegation that freight had been added to the basic price at clearance, increasing excise liability, was insufficient without evidence of any questionable act by either party. In the absence of proof of evasion, the duty already paid by the supplier and passed on to the buyer remained available as credit. The Revenue's challenge therefore failed and credit was allowed. en-us Wed, 24 Dec 2008 00:00:00 +0530 Mon, 28 Aug 2017 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125741 Modvat credit could not be denied where the duty paid on purchases had been deposited into the Treasury through the supplier and there was no material showing mala fide conduct or an intention to evade duty. The mere allegation that freight had been added to the basic price at clearance, increasing excise liability, was insufficient without evidence of any questionable act by either party. In the absence of proof of evasion, the duty already paid by the supplier and passed on to the buyer remained available as credit. The Revenue's challenge therefore failed and credit was allowed. Case-Laws Central Excise Wed, 24 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125741