https://www.taxtmi.com/caselaws?id=92578 The Appellate Tribunal upheld the decision of the Commissioner of Central Excise (Appeals) that Modvat credit was available for the additional duty of excise paid on imported Radio Pagers. The Tribunal found that the process undertaken by the Respondents amounted to manufacturing, as the final products were cleared after paying Central Excise duty. It was determined that the imported goods were distinct from the final manufactured products, making the Modvat credit admissible. The Tribunal rejected the Revenue's appeal, affirming the admissibility of Modvat credit on the imported Radio Pagers. en-us Thu, 21 Oct 1999 00:00:00 +0530 Wed, 02 Nov 2011 16:18:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92578 The Appellate Tribunal upheld the decision of the Commissioner of Central Excise (Appeals) that Modvat credit was available for the additional duty of excise paid on imported Radio Pagers. The Tribunal found that the process undertaken by the Respondents amounted to manufacturing, as the final products were cleared after paying Central Excise duty. It was determined that the imported goods were distinct from the final manufactured products, making the Modvat credit admissible. The Tribunal rejected the Revenue's appeal, affirming the admissibility of Modvat credit on the imported Radio Pagers. Case-Laws Central Excise Thu, 21 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92578