https://www.taxtmi.com/caselaws?id=51747 Modvat credit on bulk metal inputs cannot be denied merely because invoices described coils while the goods received were sheets or strips, if reasonable correlation is shown by weight, despatch and receipt records; the matter was therefore remanded for fresh consideration on that basis. Penalties on dealers for alleged abetment of wrong credit were unsustainable where there was no cogent evidence of collusion or conscious participation in the wrongful availment, and the penalty orders were set aside. en-us Tue, 31 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 10:10:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51747 Modvat credit on bulk metal inputs cannot be denied merely because invoices described coils while the goods received were sheets or strips, if reasonable correlation is shown by weight, despatch and receipt records; the matter was therefore remanded for fresh consideration on that basis. Penalties on dealers for alleged abetment of wrong credit were unsustainable where there was no cogent evidence of collusion or conscious participation in the wrongful availment, and the penalty orders were set aside. Case-Laws Central Excise Tue, 31 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51747