https://www.taxtmi.com/caselaws?id=182647 The Tribunal set aside the denial of modvat credit to the appellant based on invoices from a registered dealer supplying non-duty paid scrap instead of duty paid inputs. Relying on precedents, the Tribunal emphasized that if goods are received under invoices without dispute and containing duty paying particulars, modvat credit cannot be denied. Additionally, Rule 57-I of the Central Excise Rules, 1944, allows credit recovery only in cases of established fraud, suppression, or willful misstatement, which was not proven in this case. The appeal was allowed, and the recovery of the amount from the appellant was set aside. en-us Thu, 11 Oct 2007 00:00:00 +0530 Mon, 25 Sep 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182647 The Tribunal set aside the denial of modvat credit to the appellant based on invoices from a registered dealer supplying non-duty paid scrap instead of duty paid inputs. Relying on precedents, the Tribunal emphasized that if goods are received under invoices without dispute and containing duty paying particulars, modvat credit cannot be denied. Additionally, Rule 57-I of the Central Excise Rules, 1944, allows credit recovery only in cases of established fraud, suppression, or willful misstatement, which was not proven in this case. The appeal was allowed, and the recovery of the amount from the appellant was set aside. Case-Laws Central Excise Thu, 11 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182647