TMI Blog2010 (9) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ems, unless factually it is established to the contrary, it will be presumed that when payments have been made in respect of those inputs on the basis of invoices, the buyer is entitled to assume that the excise duty has been/will be paid by the supplier on the excisable inputs. The buyer will be therefore entitled to claim Modvat credit on the said assumption. So far as remaining amount of Mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued to the respondent-assessee by one Clutch Auto Ltd., Mathura in respect of the inputs supplied to the assessee by Clutch Auto Ltd., Mathura. 3. It is not disputed that the full amount of invoices was paid by the assessee to M/s. Clutch Auto Ltd. It is also not disputed that the inputs supplied by M/s. Clutch Auto Ltd. to the assessee were excisable items. The case of the department is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is established to the contrary, it will be presumed that when payments have been made in respect of those inputs on the basis of invoices, the buyer is entitled to assume that the excise duty has been/will be paid by the supplier on the excisable inputs. The buyer will be therefore entitled to claim Modvat credit on the said assumption. It would be most unreasonable and unrealistic to expect the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit is concerned, the defence of the assessee which was initially taken, is said to have been not pressed before the Tribunal. The assessee says that the assessee voluntarily deposited the amount of which Modvat credit has been taken wrongly. However, if that be so, we would expect a few lines of the Tribunal devoted to that issue. Because of the complete silence in the Tribunal s order on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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