Tribunal upholds Modvat credit for soap noodles used in Sunlight soap manufacturing.

The Appellate Tribunal CEGAT, Mumbai dismissed the Department's appeal seeking to set aside the Commissioner (Appeals) order on Modvat credit for duty paid on soap noodles used in manufacturing Sunlight soap. The Tribunal ruled that as the noodles were used in producing lifebuoy soap, credit could not be denied. The appeal was dismissed.

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The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the Department seeking to set aside the Commissioner (Appeals) order on Modvat credit for duty paid on soap noodles used in manufacturing Sunlight soap. The Tribunal held that since the noodles were used in the manufacture of lifebuoy soap, credit cannot be denied. The appeal was dismissed. (Case: 1996 (12) TMI 186 - CEGAT, Mumbai)

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