https://www.taxtmi.com/caselaws?id=204770 MODVAT credit cannot be denied merely because the transporter was alleged to be non-existent or the vehicle numbers in invoices were incorrect, where statutory records showed receipt and consumption of inputs in manufacture, payment was made through banking channels, and freight vouchers and GRs were produced. In the absence of corroborative evidence of non-receipt or diversion of goods, discrepancies in transport particulars and unsupported allegations were treated as insufficient to displace the credit. The denial of credit was therefore not sustainable. en-us Tue, 09 Nov 2010 00:00:00 +0530 Mon, 02 Apr 2012 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204770 MODVAT credit cannot be denied merely because the transporter was alleged to be non-existent or the vehicle numbers in invoices were incorrect, where statutory records showed receipt and consumption of inputs in manufacture, payment was made through banking channels, and freight vouchers and GRs were produced. In the absence of corroborative evidence of non-receipt or diversion of goods, discrepancies in transport particulars and unsupported allegations were treated as insufficient to displace the credit. The denial of credit was therefore not sustainable. Case-Laws Central Excise Tue, 09 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204770