https://www.taxtmi.com/caselaws?id=221214 Where documentary evidence shows that Modvat credit was not actually availed on disputed invoices, a demand for wrongful credit and the associated penalty cannot be sustained merely because common inputs and packing materials were used for dutiable and exempted goods without separate records. The assessee produced invoices and RG 23A Part I registers, and departmental verification confirmed that no credit had been taken against those invoices. The demand, worked out on a pro rata basis, was therefore unsustainable, and the corresponding penalty also failed. en-us Wed, 16 Jan 2013 00:00:00 +0530 Thu, 28 Feb 2013 05:34:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221214 Where documentary evidence shows that Modvat credit was not actually availed on disputed invoices, a demand for wrongful credit and the associated penalty cannot be sustained merely because common inputs and packing materials were used for dutiable and exempted goods without separate records. The assessee produced invoices and RG 23A Part I registers, and departmental verification confirmed that no credit had been taken against those invoices. The demand, worked out on a pro rata basis, was therefore unsustainable, and the corresponding penalty also failed. Case-Laws Central Excise Wed, 16 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221214