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of <h1>Appeal allowed for Modvat benefit based on duty payment documents despite rejection of nil duty claim.</h1> <h3>ROCHE PRODUCTS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY</h3> ROCHE PRODUCTS LTD. Versus COLLECTOR OF CENTRAL EXCISE, BOMBAY - 1995 (78) E.L.T. 127 (Tribunal) The appeal was against the rejection of the appellant's claim for nil rate of duty on Saridon. The appellant accepted the dutiability of the final product but sought Modvat benefit for inputs. The tribunal directed the Assistant Collector to allow Modvat benefit based on duty payment documents for the inputs used. The appeal was allowed.
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