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<h1>Manufacturer's Duty Demand Appeal Upheld</h1> The appeal was allowed by the Tribunal, setting aside the order of the Collector (Appeals) and the A.C. The assessee, a manufacturer of radiators for ... Modvat - Loss of inputs during processing at job worker’s premises The appeal was filed by the assessee against the decision of the Collector (Appeals) confirming the order of the A.C. The appellant manufactures radiators for motor vehicles and avails Modvat credit for inputs. There were losses in processing inputs, resulting in a duty demand. The Tribunal allowed the appeal based on a previous judgment in a similar case. The appeal was allowed, setting aside the impugned order.
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