https://www.taxtmi.com/caselaws?id=34504 Modvat credit based on alleged forged or non-existent documents could not be sustained without a proper evidentiary chain and a reasoned order showing how the material was tested. Although the principle that fraud vitiates all acts was invoked, the existing adjudication and appellate orders did not adequately establish the factual basis for denying credit or disclose the extent of enquiry. The impugned order was therefore set aside and the matter remanded for fresh consideration after confronting the material to the assessee and giving an opportunity to rebut it. en-us Mon, 17 Nov 2008 00:00:00 +0530 Mon, 07 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34504 Modvat credit based on alleged forged or non-existent documents could not be sustained without a proper evidentiary chain and a reasoned order showing how the material was tested. Although the principle that fraud vitiates all acts was invoked, the existing adjudication and appellate orders did not adequately establish the factual basis for denying credit or disclose the extent of enquiry. The impugned order was therefore set aside and the matter remanded for fresh consideration after confronting the material to the assessee and giving an opportunity to rebut it. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34504