https://www.taxtmi.com/caselaws?id=76814 Modvat credit was treated as admissible on raw materials consumed during trial run production before commercial commencement, because such materials were used in or in relation to manufacture of the final product. The fact that the plant had not yet entered commercial production did not, by itself, defeat credit entitlement where the final goods were later cleared on payment of duty. On that basis, denial of credit, together with the related demand, penalty and interest, was held unsustainable. en-us Fri, 06 Nov 2009 00:00:00 +0530 Tue, 20 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76814 Modvat credit was treated as admissible on raw materials consumed during trial run production before commercial commencement, because such materials were used in or in relation to manufacture of the final product. The fact that the plant had not yet entered commercial production did not, by itself, defeat credit entitlement where the final goods were later cleared on payment of duty. On that basis, denial of credit, together with the related demand, penalty and interest, was held unsustainable. Case-Laws Central Excise Fri, 06 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76814