Modvat Credit Can’t Be Denied Without Evidence of Diversion or Non-Use of Inputs: CESTAT

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Modvat Credit Can’t Be Denied Without Evidence of Diversion or Non-Use of Inputs: CESTAT

Indirect Taxes

Published on

11/03/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench, has held that Modvat credit cannot be denied merely on the basis of assumptions that certain inputs were not normally used in the manufacture of the final product. The bench of S.S. Garg (Judicial Member) has ruled that the department failed to produce evidence…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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Modvat Credit

Modvat Credit Can’t Be Denied Without Evidence of Diversion or Non-Use of Inputs: CESTAT

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