https://www.taxtmi.com/caselaws?id=53591 The Tribunal set aside the impugned order, allowing the appeals of the Appellants, who were initially denied MODVAT Credit for duty paid on inputs. The Tribunal determined that the Department's allegations of fictitious transactions lacked specific evidence against the Appellants, as the dealers were registered and issued valid invoices. The Department's reliance on a general statement from one dealer was insufficient to prove that the invoices were bogus or that the Appellants did not receive the goods. The Appellants' claims of legitimate transactions, including the use of job workers, were not effectively refuted by the Department. en-us Tue, 24 Aug 2004 00:00:00 +0530 Mon, 01 Jul 2024 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53591 The Tribunal set aside the impugned order, allowing the appeals of the Appellants, who were initially denied MODVAT Credit for duty paid on inputs. The Tribunal determined that the Department's allegations of fictitious transactions lacked specific evidence against the Appellants, as the dealers were registered and issued valid invoices. The Department's reliance on a general statement from one dealer was insufficient to prove that the invoices were bogus or that the Appellants did not receive the goods. The Appellants' claims of legitimate transactions, including the use of job workers, were not effectively refuted by the Department. Case-Laws Central Excise Tue, 24 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53591