https://www.taxtmi.com/caselaws?id=339958 Modvat/Cenvat credit was sustained where the Tribunal, on the documentary record and witness statements, found no material difference between the scrap described in the invoices and the scrap actually received and used. It further found no proof of short receipt, excess dispatch, quantity deficiency, duty mismatch, or unreliable dealer records, and no evidence that credit was availed on substituted goods. The HC held these were factual findings based on evidence, saw no perversity or error of law, and declined to reappreciate the material merely because the Revenue preferred a different inference. The allegation of fraud was not proved, so the order allowing credit and setting aside duty, interest and penalties was upheld. en-us Mon, 27 Feb 2017 00:00:00 +0530 Mon, 13 Nov 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339958 Modvat/Cenvat credit was sustained where the Tribunal, on the documentary record and witness statements, found no material difference between the scrap described in the invoices and the scrap actually received and used. It further found no proof of short receipt, excess dispatch, quantity deficiency, duty mismatch, or unreliable dealer records, and no evidence that credit was availed on substituted goods. The HC held these were factual findings based on evidence, saw no perversity or error of law, and declined to reappreciate the material merely because the Revenue preferred a different inference. The allegation of fraud was not proved, so the order allowing credit and setting aside duty, interest and penalties was upheld. Case-Laws Central Excise Mon, 27 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339958