https://www.taxtmi.com/caselaws?id=202500 Modvat credit was denied because the assessee failed to prove by reliable evidence that duty-paid inputs were actually transferred from Nashik to the manufacturing unit at Thane. The Court treated the withheld octroi receipts as the best available evidence of inter-city movement of goods and drew an adverse inference from their non-production despite opportunity. It also noted that invoice particulars had been corrected outside the prescribed procedure, which reinforced the conclusion that the credit claim was not established in accordance with law. The denial of credit was upheld. en-us Tue, 05 Oct 2010 00:00:00 +0530 Wed, 30 Mar 2011 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202500 Modvat credit was denied because the assessee failed to prove by reliable evidence that duty-paid inputs were actually transferred from Nashik to the manufacturing unit at Thane. The Court treated the withheld octroi receipts as the best available evidence of inter-city movement of goods and drew an adverse inference from their non-production despite opportunity. It also noted that invoice particulars had been corrected outside the prescribed procedure, which reinforced the conclusion that the credit claim was not established in accordance with law. The denial of credit was upheld. Case-Laws Central Excise Tue, 05 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202500