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<h1>Supreme Court India 2018 Dismisses Civil Appeals, Condoning Delay and Disposing Pending Applications</h1> <h3>M/s. KCP LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CHENNAI</h3> SC India 2018 dismissed Civil Appeals for lack of merit, condoning delay and disposing of pending applications. - M/s. KCP LIMITED Versus COMMISSIONER OF ... MODVAT/CENVAT credit - bought out items (components, assemblies) - export of the items under bond as inputs / capital goods cleared ‘as such’ - HELD THAT:- There are no merits in the appeal - appeal dismissed. The Supreme Court of India in 2018 dismissed the Civil Appeals as they found no merits in the appeals. The delay was condoned, and pending applications were disposed of.