https://www.taxtmi.com/caselaws?id=52035 Modvat credit on HDPE granules used to manufacture HDPE pipes could not be denied merely because a particular grade of granules was not specifically shown in the final product. The Tribunal relied on its earlier decision on identical facts and found no evidence that the inputs received were diverted, sold in the market, or replaced by unaccounted material. Technical opinions and industry correspondence supported the position that different grades of HDPE granules could be blended to meet buyer specifications. As the Department failed to prove actual discrepancy by trial manufacture or credible evidence of substitution or disposal, the dispute was treated as resting on assumption rather than proof, and credit was allowed to the assessee. en-us Tue, 25 Mar 2003 00:00:00 +0530 Thu, 30 Sep 2010 12:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52035 Modvat credit on HDPE granules used to manufacture HDPE pipes could not be denied merely because a particular grade of granules was not specifically shown in the final product. The Tribunal relied on its earlier decision on identical facts and found no evidence that the inputs received were diverted, sold in the market, or replaced by unaccounted material. Technical opinions and industry correspondence supported the position that different grades of HDPE granules could be blended to meet buyer specifications. As the Department failed to prove actual discrepancy by trial manufacture or credible evidence of substitution or disposal, the dispute was treated as resting on assumption rather than proof, and credit was allowed to the assessee. Case-Laws Central Excise Tue, 25 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52035