https://www.taxtmi.com/caselaws?id=348609 MODVAT credit is not available where the assessee fails to prove compliance with statutory conditions for availing input credit. Credit of one set of challans was disallowed because the inputs were found not to have been received within the prescribed 180-day period, and the duplicate-reference objection did not cure that defect. Further credit was denied because no evidence was produced to show that the suppliers had paid duty on the inputs. The de novo findings were treated as supported by the record, leaving the disputed credit disallowance intact. en-us Fri, 07 Jul 2017 00:00:00 +0530 Tue, 26 Sep 2017 07:53:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348609 MODVAT credit is not available where the assessee fails to prove compliance with statutory conditions for availing input credit. Credit of one set of challans was disallowed because the inputs were found not to have been received within the prescribed 180-day period, and the duplicate-reference objection did not cure that defect. Further credit was denied because no evidence was produced to show that the suppliers had paid duty on the inputs. The de novo findings were treated as supported by the record, leaving the disputed credit disallowance intact. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348609