https://www.taxtmi.com/caselaws?id=89233 The excerpt addresses Modvat credit eligibility for machines received before Tariff Heading 52.02 was notified as a finished product, and whether credit could be taken only from the date of Notification No. 60/94-C.E. (N.T.) dated 21-10-1994. It records that the goods manufactured on the machines were held marketable, and that finding became final because no cross appeal was filed. The remaining dispute was whether later inclusion of Heading 52.02 in the notification could validate credit on machines already received. The passage notes the competing contentions and the issue for determination, but it does not state the final adjudication. en-us Fri, 07 Nov 1997 00:00:00 +0530 Sat, 24 Sep 2011 12:43:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89233 The excerpt addresses Modvat credit eligibility for machines received before Tariff Heading 52.02 was notified as a finished product, and whether credit could be taken only from the date of Notification No. 60/94-C.E. (N.T.) dated 21-10-1994. It records that the goods manufactured on the machines were held marketable, and that finding became final because no cross appeal was filed. The remaining dispute was whether later inclusion of Heading 52.02 in the notification could validate credit on machines already received. The passage notes the competing contentions and the issue for determination, but it does not state the final adjudication. Case-Laws Central Excise Fri, 07 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89233