https://www.taxtmi.com/caselaws?id=3318 Section 11D did not apply where perfumes were manufactured without power and there was no evidence that excise duty, or any amount collected as such, had been recovered from buyers; purchase orders stating that price was inclusive of duty were insufficient, so the demand was set aside. Modvat credit on inputs used in air fresheners could not be denied merely for procedural lapses where receipt of inputs and their use in manufacture were not disputed; however, the credit issue required verification of duty-paying documents, and the connected duty liability and penalty were remanded for fresh determination. en-us Thu, 13 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3318 Section 11D did not apply where perfumes were manufactured without power and there was no evidence that excise duty, or any amount collected as such, had been recovered from buyers; purchase orders stating that price was inclusive of duty were insufficient, so the demand was set aside. Modvat credit on inputs used in air fresheners could not be denied merely for procedural lapses where receipt of inputs and their use in manufacture were not disputed; however, the credit issue required verification of duty-paying documents, and the connected duty liability and penalty were remanded for fresh determination. Case-Laws Central Excise Thu, 13 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3318