Deemed Modvat credit not available on non-duty paid inputs for LPG cylinder valves

The Appellate Tribunal CEGAT, New Delhi, held that deemed Modvat credit is not available on non-duty paid inputs like brass scrap used in manufacturing LPG brass cylinder valves. The appeal of the Revenue was allowed.

---

---

The Appellate Tribunal CEGAT, New Delhi, in the case of Ms. Jyoti Balasundaram v. Collector of Central Excise, held that deemed Modvat credit is not available on non-duty paid inputs like brass scrap used in manufacturing LPG brass cylinder valves. The appeal of the Revenue was allowed. (Citation: 2000 (3) TMI 773 - CEGAT, New Delhi)

---