https://www.taxtmi.com/caselaws?id=87960 Where the same inputs were actually used in all final products, they were treated as common inputs for Modvat purposes, so consolidated maintenance of RG 23 Part II and utilisation of credit for duty payment remained permissible despite the final products being different. Decisions concerning duty-free final products and inputs not used in the relevant output were distinguished on facts because this case involved actual use across all declared products. On that basis, the controversy was held not to give rise to any referable question of law, and the reference application was rejected. en-us Fri, 06 Feb 1998 00:00:00 +0530 Wed, 14 Sep 2011 11:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87960 Where the same inputs were actually used in all final products, they were treated as common inputs for Modvat purposes, so consolidated maintenance of RG 23 Part II and utilisation of credit for duty payment remained permissible despite the final products being different. Decisions concerning duty-free final products and inputs not used in the relevant output were distinguished on facts because this case involved actual use across all declared products. On that basis, the controversy was held not to give rise to any referable question of law, and the reference application was rejected. Case-Laws Central Excise Fri, 06 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87960