Denial of Modvat Credit not sustainable without substantiating with Corroborative Evidence: CESTAT [Read Order]

Modvat Credit - corroborative evidence - CESTAT - taxscan

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the denial of Modvat credit was not sustainable without substantiating with corroborative evidence. The appellants M/s Mak Engineering Industries Limited and M/s Alloy Steel Rolling Mills (ASRM) challenged the order dated 21.02.2012 passed by the Commissioner of Central Excise, Kolkata-II…

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