https://www.taxtmi.com/caselaws?id=92669 Modvat credit was treated as admissible on raw materials used to make an intermediate flavouring substance that was itself consumed in the assessee's manufacturing process. The Tribunal applied the principle that credit cannot be denied merely because the inputs are used through a separately manufactured intermediate product, where that product is employed in producing or packing the final goods. On that basis, the objection that exemption under Notification No. 217/86 was the proper course was rejected, and the assessee's entitlement to credit was accepted. en-us Thu, 18 Mar 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92669 Modvat credit was treated as admissible on raw materials used to make an intermediate flavouring substance that was itself consumed in the assessee's manufacturing process. The Tribunal applied the principle that credit cannot be denied merely because the inputs are used through a separately manufactured intermediate product, where that product is employed in producing or packing the final goods. On that basis, the objection that exemption under Notification No. 217/86 was the proper course was rejected, and the assessee's entitlement to credit was accepted. Case-Laws Central Excise Thu, 18 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92669