https://www.taxtmi.com/caselaws?id=97572 Modvat credit on common inputs may be cross-utilised against duty on different declared dutiable final products without insisting on one-to-one correlation or quantum-wise apportionment. The Tribunal relied on earlier decisions and held that such utilisation was permissible under the scheme. Separately, demands covered by the first two show cause notices were remanded because a chart said to show that the disputed credit was not used for clearing the final product had not been examined, so the matter required fresh consideration after hearing the assessee. en-us Mon, 31 Jul 2000 00:00:00 +0530 Tue, 17 Jan 2012 12:45:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97572 Modvat credit on common inputs may be cross-utilised against duty on different declared dutiable final products without insisting on one-to-one correlation or quantum-wise apportionment. The Tribunal relied on earlier decisions and held that such utilisation was permissible under the scheme. Separately, demands covered by the first two show cause notices were remanded because a chart said to show that the disputed credit was not used for clearing the final product had not been examined, so the matter required fresh consideration after hearing the assessee. Case-Laws Central Excise Mon, 31 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97572