https://www.taxtmi.com/caselaws?id=92571 The Tribunal ruled in favor of the appellant, a detergent manufacturer, in the case involving the valuation of floor sweepings for Central Excise duty assessment. The duty demand on floor sweepings was deemed illegal and set aside as they should have been valued at their normal wholesale price rather than as soap. Additionally, the Tribunal overturned the denial of Modvat credit on Ariel detergent cake, stating that any item used in or related to manufacture is eligible for credit. However, the denial of Modvat credit on inputs from unregistered dealers was upheld due to the lack of evidence of dealer registration. en-us Mon, 18 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 15:55:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92571 The Tribunal ruled in favor of the appellant, a detergent manufacturer, in the case involving the valuation of floor sweepings for Central Excise duty assessment. The duty demand on floor sweepings was deemed illegal and set aside as they should have been valued at their normal wholesale price rather than as soap. Additionally, the Tribunal overturned the denial of Modvat credit on Ariel detergent cake, stating that any item used in or related to manufacture is eligible for credit. However, the denial of Modvat credit on inputs from unregistered dealers was upheld due to the lack of evidence of dealer registration. Case-Laws Central Excise Mon, 18 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92571