https://www.taxtmi.com/caselaws?id=86151 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a dispute over Modvat credit entitlement for wrappers received. The Tribunal held that the appellants were entitled to claim credit based on the classification and duty paid by the supplier, rejecting the jurisdictional Assistant Collector's attempt to limit the credit based on a different classification. The decision emphasized that reclassification for restricting Modvat credit must first occur at the supplier's end, not at the receiving authorities' end. As a result, the appeal was allowed in favor of the appellants. en-us Tue, 01 Oct 1996 00:00:00 +0530 Wed, 10 Aug 2011 15:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86151 The Appellate Tribunal CEGAT, Madras ruled in favor of the appellants in a dispute over Modvat credit entitlement for wrappers received. The Tribunal held that the appellants were entitled to claim credit based on the classification and duty paid by the supplier, rejecting the jurisdictional Assistant Collector's attempt to limit the credit based on a different classification. The decision emphasized that reclassification for restricting Modvat credit must first occur at the supplier's end, not at the receiving authorities' end. As a result, the appeal was allowed in favor of the appellants. Case-Laws Central Excise Tue, 01 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86151