https://www.taxtmi.com/caselaws?id=265006 MODVAT/CENVAT credit could not be denied under the fraud, collusion, wilful misstatement or contravention bar in Rule 57E of the erstwhile Central Excise Rules, 1944 because the record did not contain material showing deliberate suppression or misstatement, and the Settlement Commission findings indicated bona fides. The claim of CVD payment also required factual verification, as the supporting documents had been rejected mainly for lack of signature and verification. The matter was therefore remanded for the adjudicating authority to examine the CVD payment claim on the record before deciding entitlement to credit. en-us Wed, 18 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265006 MODVAT/CENVAT credit could not be denied under the fraud, collusion, wilful misstatement or contravention bar in Rule 57E of the erstwhile Central Excise Rules, 1944 because the record did not contain material showing deliberate suppression or misstatement, and the Settlement Commission findings indicated bona fides. The claim of CVD payment also required factual verification, as the supporting documents had been rejected mainly for lack of signature and verification. The matter was therefore remanded for the adjudicating authority to examine the CVD payment claim on the record before deciding entitlement to credit. Case-Laws Central Excise Wed, 18 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265006