https://www.taxtmi.com/caselaws?id=2228 Clandestine removal of scrap must be proved with cogent corroborative evidence: statements alone were treated as sufficient for the later period when supported by slips recovered from the factory, but not for the earlier years where no specific admission or corroboration existed and the burden remained undischarged. Recovery of Modvat credit under Rule 57-I was treated as untenable after substitution of the Modvat regime by the Cenvat Credit Rules, where the later notice invoked the repealed framework. Penalty was correspondingly reduced because only part of the duty demand survived. en-us Thu, 11 Jan 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2228 Clandestine removal of scrap must be proved with cogent corroborative evidence: statements alone were treated as sufficient for the later period when supported by slips recovered from the factory, but not for the earlier years where no specific admission or corroboration existed and the burden remained undischarged. Recovery of Modvat credit under Rule 57-I was treated as untenable after substitution of the Modvat regime by the Cenvat Credit Rules, where the later notice invoked the repealed framework. Penalty was correspondingly reduced because only part of the duty demand survived. Case-Laws Central Excise Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2228