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<h1>Supreme Court Upholds Tribunal Decision on Modvat Credit for Exempted Goods</h1> The Supreme Court upheld the Tribunal's decision in the case, stating that the appellant met the requirement of not taking Modvat credit on inputs for ... Payment of an amount equivalent to 8% of the price of intermediate product which has gone into manufacture of exempted products is sufficient compliance to the provisions of Cenvat Credit Rules The Supreme Court upheld the Tribunal's decision in the case, stating that the appellant met the requirement of not taking Modvat credit on inputs for manufacturing exempted goods. The appeal was dismissed, and no costs were awarded. (Case: 2006 (3) TMI 687 - SC)
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