https://www.taxtmi.com/caselaws?id=491 Corroborative evidence such as statements of the commission agent, transporter, job workers and the managing director, together with truck movement records, was treated as sufficient to establish receipt of POY through fictitious firms and its use in clandestine manufacture and removal without duty. On that basis, the clandestine clearance finding was upheld. At the same time, where receipt of duty-paid inputs covered by 59 invoices was established, Modvat credit could not be denied merely because original or duplicate copies were not produced, and triplicate copies were accepted. The penalties were found excessive and reduced, while the net duty liability was remanded only for recomputation. en-us Tue, 28 Feb 2006 00:00:00 +0530 Sun, 13 Apr 2008 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=491 Corroborative evidence such as statements of the commission agent, transporter, job workers and the managing director, together with truck movement records, was treated as sufficient to establish receipt of POY through fictitious firms and its use in clandestine manufacture and removal without duty. On that basis, the clandestine clearance finding was upheld. At the same time, where receipt of duty-paid inputs covered by 59 invoices was established, Modvat credit could not be denied merely because original or duplicate copies were not produced, and triplicate copies were accepted. The penalties were found excessive and reduced, while the net duty liability was remanded only for recomputation. Case-Laws Central Excise Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=491