https://www.taxtmi.com/caselaws?id=30982 Modvat credit was sustained where the factual authorities found that inputs were received and used in manufacture, and the Department failed to dislodge those concurrent findings or show use of alternative raw material. Documentary evidence, including assessed RT-12 returns and payment by cheque or demand draft, supported the conclusion that the credit claim was genuine. The dispute was treated as purely factual, so no substantial question of law arose for appellate interference, and the assessee retained the Modvat credit. en-us Mon, 07 Jul 2008 00:00:00 +0530 Mon, 12 Jun 2017 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30982 Modvat credit was sustained where the factual authorities found that inputs were received and used in manufacture, and the Department failed to dislodge those concurrent findings or show use of alternative raw material. Documentary evidence, including assessed RT-12 returns and payment by cheque or demand draft, supported the conclusion that the credit claim was genuine. The dispute was treated as purely factual, so no substantial question of law arose for appellate interference, and the assessee retained the Modvat credit. Case-Laws Central Excise Mon, 07 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30982