https://www.taxtmi.com/caselaws?id=54709 The Appellate Tribunal allowed the Modvat credit disallowed for material handling equipment, confirming its eligibility. Duty for quality control samples was set aside based on precedent. A demand for unexplained shortage of modvatable inputs was confirmed. Regarding shortages of raw material, the matter was remanded for further examination. Disallowance of credit due to accounting discrepancies was noted, with the opportunity for the appellant to explain entries before a final decision. Penalty determination was left open pending findings on Modvat credit. en-us Thu, 01 Dec 2005 00:00:00 +0530 Thu, 21 Oct 2010 16:14:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54709 The Appellate Tribunal allowed the Modvat credit disallowed for material handling equipment, confirming its eligibility. Duty for quality control samples was set aside based on precedent. A demand for unexplained shortage of modvatable inputs was confirmed. Regarding shortages of raw material, the matter was remanded for further examination. Disallowance of credit due to accounting discrepancies was noted, with the opportunity for the appellant to explain entries before a final decision. Penalty determination was left open pending findings on Modvat credit. Case-Laws Central Excise Thu, 01 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54709