https://www.taxtmi.com/caselaws?id=52143 The Tribunal allowed the appeal of the appellants as the demand for Modvat credit recovery was found to be time-barred. The Department's claim of non-receipt and non-utilization of copper wire was dismissed due to lack of evidence, with the Tribunal noting that the Modvat credit was availed based on gate passes and proper documentation. The show cause notice for duty demand confirmation was issued after the statutory period, leading to the Tribunal setting aside the Commissioner (Appeals) order and ruling in favor of the appellants. en-us Fri, 14 Feb 2003 00:00:00 +0530 Fri, 01 Oct 2010 16:04:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52143 The Tribunal allowed the appeal of the appellants as the demand for Modvat credit recovery was found to be time-barred. The Department's claim of non-receipt and non-utilization of copper wire was dismissed due to lack of evidence, with the Tribunal noting that the Modvat credit was availed based on gate passes and proper documentation. The show cause notice for duty demand confirmation was issued after the statutory period, leading to the Tribunal setting aside the Commissioner (Appeals) order and ruling in favor of the appellants. Case-Laws Central Excise Fri, 14 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52143