2010 (3) TMI 63

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..... s of any forged or fraudulent modvatable invoice. Moreover, there is no dispute with regard to the duty paid and the nature of inputs received by the respondent and the utilization of the same by them in the manufacture of their final product. Thus, as there was no loss of Revenue and the Modvat credit was claimed on the basis of original invoice – credit allowed - 16 of 2005 - - - Dated:- 5-3-20 .....

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..... nt modvatable invoice. Moreover, there is no dispute with regard to the duty paid and the nature of inputs received by the respondent and the utilization of the same by them in the manufacture of their final product. Thus, as there was no loss of Revenue and the Modvat credit was claimed on the basis of original invoice, hence, we find on infirmity in the order passed by the Tribunal. Accordingl .....

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