https://www.taxtmi.com/caselaws?id=170781 The appeal was filed against the order of the ld. Commissioner (Appeals) setting aside the lower adjudicating authority's decision and allowing the appeal of the respondents. The department initiated proceedings against the respondents for availing Modvat credit on copper scrap used in manufacturing copper powder. The department alleged that the scrap was not suitable for the final product due to its composition and lack of oxidization facility. The sustainability of the ld. Commissioner (Appeals) order was upheld based on the lack of contradictory evidence from the department and the absence of proof of clandestine removal or misuse of the received scrap. en-us Tue, 24 Sep 2013 00:00:00 +0530 Mon, 25 May 2015 12:09:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170781 The appeal was filed against the order of the ld. Commissioner (Appeals) setting aside the lower adjudicating authority's decision and allowing the appeal of the respondents. The department initiated proceedings against the respondents for availing Modvat credit on copper scrap used in manufacturing copper powder. The department alleged that the scrap was not suitable for the final product due to its composition and lack of oxidization facility. The sustainability of the ld. Commissioner (Appeals) order was upheld based on the lack of contradictory evidence from the department and the absence of proof of clandestine removal or misuse of the received scrap. Case-Laws Central Excise Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170781