https://www.taxtmi.com/caselaws?id=210765 Modvat credit quantified on the basis of an accepted Chartered Accountant's certificate was sustained because the Revenue produced no contrary evidence to show that the inputs were not duty paid. The tribunal treated the earlier acceptance of the certificate and the supporting record as sufficient for allowing credit, and held that a generalized challenge could not displace that evidence. The Revenue's objection was therefore rejected and the credit in favour of the assessee was upheld. en-us Fri, 29 Oct 2010 00:00:00 +0530 Tue, 21 Feb 2012 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210765 Modvat credit quantified on the basis of an accepted Chartered Accountant's certificate was sustained because the Revenue produced no contrary evidence to show that the inputs were not duty paid. The tribunal treated the earlier acceptance of the certificate and the supporting record as sufficient for allowing credit, and held that a generalized challenge could not displace that evidence. The Revenue's objection was therefore rejected and the credit in favour of the assessee was upheld. Case-Laws Central Excise Fri, 29 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210765