https://www.taxtmi.com/caselaws?id=4285 A customs demand based on alleged wrongful availment of Modvat credit on imported inputs failed because the Revenue did not prove that such credit had in fact been taken. The assessee consistently maintained that credit was claimed only on indigenous raw materials, and the Department produced no material before the Tribunal or in appeal to rebut that position. On that factual foundation, the demand had no evidentiary support and could not be sustained, and the Tribunal was justified in setting aside the adjudication order. en-us Wed, 23 Apr 2008 00:00:00 +0530 Tue, 24 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4285 A customs demand based on alleged wrongful availment of Modvat credit on imported inputs failed because the Revenue did not prove that such credit had in fact been taken. The assessee consistently maintained that credit was claimed only on indigenous raw materials, and the Department produced no material before the Tribunal or in appeal to rebut that position. On that factual foundation, the demand had no evidentiary support and could not be sustained, and the Tribunal was justified in setting aside the adjudication order. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4285