https://www.taxtmi.com/caselaws?id=173959 The Tribunal upheld the Commissioner's decision to allow credit of Rs. 2,17,821/- to the respondents under the Modvat Scheme for manufacturing CR strips. Despite discrepancies revealed in a 2000 investigation, the Tribunal found the respondents had legitimately paid for inputs, used them in production, and complied with filing requirements. The Revenue's objections regarding transporters and input receipt evidence were rejected. The Tribunal affirmed the validity of credit availed in 1996, dismissing the Revenue's appeal and upholding the allowance of credit to the respondents. en-us Wed, 07 Feb 2007 00:00:00 +0530 Wed, 21 Oct 2015 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173959 The Tribunal upheld the Commissioner's decision to allow credit of Rs. 2,17,821/- to the respondents under the Modvat Scheme for manufacturing CR strips. Despite discrepancies revealed in a 2000 investigation, the Tribunal found the respondents had legitimately paid for inputs, used them in production, and complied with filing requirements. The Revenue's objections regarding transporters and input receipt evidence were rejected. The Tribunal affirmed the validity of credit availed in 1996, dismissing the Revenue's appeal and upholding the allowance of credit to the respondents. Case-Laws Central Excise Wed, 07 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173959