https://www.taxtmi.com/caselaws?id=83326 MODVAT credit on duty-paid ingots used to manufacture bars and rods was treated as admissible where both the inputs and final products were covered by the relevant MODVAT notification, subject to verification that the inputs were in fact duty paid. Credit was not denied merely because the assessee had not filed a declaration on the footing of a different notification, if entitlement was otherwise available in law. The duty demand for the relevant period was to be adjusted against the verified credit, with remand for verification and fresh adjustment in accordance with law. en-us Tue, 31 May 1994 00:00:00 +0530 Tue, 12 Jul 2011 17:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83326 MODVAT credit on duty-paid ingots used to manufacture bars and rods was treated as admissible where both the inputs and final products were covered by the relevant MODVAT notification, subject to verification that the inputs were in fact duty paid. Credit was not denied merely because the assessee had not filed a declaration on the footing of a different notification, if entitlement was otherwise available in law. The duty demand for the relevant period was to be adjusted against the verified credit, with remand for verification and fresh adjustment in accordance with law. Case-Laws Central Excise Tue, 31 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83326