https://www.taxtmi.com/caselaws?id=305 Modvat credit was denied because the assessee failed to establish actual receipt of inputs in the factory: invoices did not match the claimed supply of MS scrap, the supplier's records and admissions indicated invoices had been issued without clearance of goods, and the vehicle details were inconsistent with transportation of scrap. The challenge based on denial of cross-examination failed because that procedural objection did not cause prejudice where the adverse finding rested on independent documentary evidence. The order therefore sustained denial of Modvat credit. en-us Wed, 08 Jun 2005 00:00:00 +0530 Sun, 13 Apr 2008 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305 Modvat credit was denied because the assessee failed to establish actual receipt of inputs in the factory: invoices did not match the claimed supply of MS scrap, the supplier's records and admissions indicated invoices had been issued without clearance of goods, and the vehicle details were inconsistent with transportation of scrap. The challenge based on denial of cross-examination failed because that procedural objection did not cause prejudice where the adverse finding rested on independent documentary evidence. The order therefore sustained denial of Modvat credit. Case-Laws Central Excise Wed, 08 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305