https://www.taxtmi.com/caselaws?id=78438 The High Court dismissed the appeals challenging the entitlement to modvat credit for inputs used in manufacturing tractors. The Court upheld the Tribunal's decision, stating that since duty had been paid on the inputs and parts by the respondents, they were entitled to the credit. The Court noted that the supplier did not claim any modvat credit, ensuring no duplication of credit. Therefore, the Court found no loss to the appellant and ruled in favor of the respondents. en-us Tue, 12 Jan 2010 00:00:00 +0530 Tue, 16 Nov 2010 11:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78438 The High Court dismissed the appeals challenging the entitlement to modvat credit for inputs used in manufacturing tractors. The Court upheld the Tribunal's decision, stating that since duty had been paid on the inputs and parts by the respondents, they were entitled to the credit. The Court noted that the supplier did not claim any modvat credit, ensuring no duplication of credit. Therefore, the Court found no loss to the appellant and ruled in favor of the respondents. Case-Laws Central Excise Tue, 12 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78438