CESTAT Upheld Duty, Appellants Denied Modvat Credit, Remanded for Fresh Decision

The Appellate Tribunal CESTAT, Ahmedabad confirmed duty of Rs. 9,35,463 against the appellants by denying modvat credit on certain goods. The Tribunal set aside the order and remanded the matter for fresh decision based on the Larger Bench's ruling.

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The Appellate Tribunal CESTAT, Ahmedabad, in the case of Shri H.D. Dave v. Shri Imamuddin Ahmed, confirmed duty of Rs. 9,35,463 against the appellants by denying modvat credit on certain goods. The appellant's advocate cited a Tribunal decision allowing credit if goods are used in manufacturing capital goods. The Tribunal set aside the order and remanded the matter for fresh decision based on the Larger Bench's ruling.

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