https://www.taxtmi.com/caselaws?id=90276 Modvat credit was admissible on inputs when excise duty had in fact been paid, even if the goods were otherwise exempted and duty was not payable. The relevant rule permits credit on duty-paid inputs, so credit cannot be denied merely because the inputs carried an exemption status. The Tribunal applied its earlier view on the same point and rejected the Revenue's challenge. en-us Thu, 04 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90276 Modvat credit was admissible on inputs when excise duty had in fact been paid, even if the goods were otherwise exempted and duty was not payable. The relevant rule permits credit on duty-paid inputs, so credit cannot be denied merely because the inputs carried an exemption status. The Tribunal applied its earlier view on the same point and rejected the Revenue's challenge. Case-Laws Central Excise Thu, 04 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90276