https://www.taxtmi.com/caselaws?id=201869 The Tribunal set aside the dropping of demand under Section 11A of the Central Excise Act against the respondents for allegedly availing Modvat credit using fake invoices. The Tribunal found that the burden was on the manufacturer to prove receipt of goods based on the invoices, and since the respondents failed to provide evidence countering the presumption of non-receipt, the demand was confirmed. The impugned order was overturned, and the demand against the respondents was upheld. en-us Wed, 12 May 2010 00:00:00 +0530 Sat, 29 Jan 2011 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201869 The Tribunal set aside the dropping of demand under Section 11A of the Central Excise Act against the respondents for allegedly availing Modvat credit using fake invoices. The Tribunal found that the burden was on the manufacturer to prove receipt of goods based on the invoices, and since the respondents failed to provide evidence countering the presumption of non-receipt, the demand was confirmed. The impugned order was overturned, and the demand against the respondents was upheld. Case-Laws Central Excise Wed, 12 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201869