https://www.taxtmi.com/caselaws?id=54747 Modvat credit on scrap inputs was sustained where the department relied only on sorting of mixed scrap, price variation, or incomplete transport details, because those factors did not prove receipt of non-duty paid goods or accommodation invoices; penalties tied to that unproven basis also could not stand. Credit linked to invoices with incorrect vehicle particulars and alleged non-receipt of inputs was nevertheless sustained on the facts found against the assessee. Penalties on dealers unrelated to those invoices were quashed, while the remaining penalty questions were remanded for fresh determination with the connected credit and interest issues. en-us Fri, 22 Jul 2005 00:00:00 +0530 Thu, 21 Oct 2010 18:09:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54747 Modvat credit on scrap inputs was sustained where the department relied only on sorting of mixed scrap, price variation, or incomplete transport details, because those factors did not prove receipt of non-duty paid goods or accommodation invoices; penalties tied to that unproven basis also could not stand. Credit linked to invoices with incorrect vehicle particulars and alleged non-receipt of inputs was nevertheless sustained on the facts found against the assessee. Penalties on dealers unrelated to those invoices were quashed, while the remaining penalty questions were remanded for fresh determination with the connected credit and interest issues. Case-Laws Central Excise Fri, 22 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54747