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of <h1>Tribunal rules duty demand on rubber adhesive unjustified, favors appellant in manufacturing final products case.</h1> <h3>TEGA INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, CALCUTTA-III</h3> The tribunal ruled in favor of the appellant, stating that duty demand on rubber adhesive was unjustified as it was used in manufacturing final products. ... Modvat - Intermediate product The case involved duty paid inputs, Modvat credit, and intermediate products like rubber compound and rubber adhesive. The tribunal ruled in favor of the appellant, stating that duty demand on rubber adhesive was unjustified as it was used in manufacturing final products. The impugned order was set aside, and the appeals were allowed.
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