https://www.taxtmi.com/caselaws?id=171103 MODVAT credit was held inadmissible where the assessee could not prove that inputs were actually consumed in the manufacture process before the factory fire. The adjudicating authority, first appellate authority and Tribunal all found on the record that the claimed work-in-progress and utilisation of inputs were not established, and that the inputs were destroyed without salvage rather than having been used to produce finished goods. The High Court treated the dispute as purely factual, noting that the findings had attained finality and that no question of law arose. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 15 Jun 2015 11:23:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171103 MODVAT credit was held inadmissible where the assessee could not prove that inputs were actually consumed in the manufacture process before the factory fire. The adjudicating authority, first appellate authority and Tribunal all found on the record that the claimed work-in-progress and utilisation of inputs were not established, and that the inputs were destroyed without salvage rather than having been used to produce finished goods. The High Court treated the dispute as purely factual, noting that the findings had attained finality and that no question of law arose. Case-Laws Central Excise Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171103