https://www.taxtmi.com/caselaws?id=81258 The Tribunal upheld previous orders and rejected the Department's appeals concerning modvat matters on inputs exempted from duty. It emphasized the manufacturer's responsibility to establish input status for deemed credit, with the department's right to challenge. The Tribunal found no conflict between its decisions and the High Court judgment, which highlighted the manufacturer's burden to claim credit and the department's right to contest. Ultimately, the Tribunal ruled in favor of the manufacturers, stating that each case must be evaluated based on individual circumstances to determine input eligibility for credit. en-us Tue, 12 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 13:47:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81258 The Tribunal upheld previous orders and rejected the Department's appeals concerning modvat matters on inputs exempted from duty. It emphasized the manufacturer's responsibility to establish input status for deemed credit, with the department's right to challenge. The Tribunal found no conflict between its decisions and the High Court judgment, which highlighted the manufacturer's burden to claim credit and the department's right to contest. Ultimately, the Tribunal ruled in favor of the manufacturers, stating that each case must be evaluated based on individual circumstances to determine input eligibility for credit. Case-Laws Central Excise Tue, 12 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81258