https://www.taxtmi.com/caselaws?id=97694 The Tribunal upheld the Commissioner (Appeals)' decision, ruling in favor of the appellants regarding the eligibility of Modvat credit for capital goods, except for structures. The separate register maintenance by the appellants was deemed justified, and the Tribunal rejected the Revenue's arguments against the claimed credit. The show cause notice proposing denial of Modvat credit and penalty was set aside, with the Tribunal finding no merit in the Revenue's contentions. Overall, the dispute over Modvat credit for the capital goods was settled in favor of the appellants. en-us Fri, 24 Nov 2000 00:00:00 +0530 Tue, 17 Jan 2012 16:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97694 The Tribunal upheld the Commissioner (Appeals)' decision, ruling in favor of the appellants regarding the eligibility of Modvat credit for capital goods, except for structures. The separate register maintenance by the appellants was deemed justified, and the Tribunal rejected the Revenue's arguments against the claimed credit. The show cause notice proposing denial of Modvat credit and penalty was set aside, with the Tribunal finding no merit in the Revenue's contentions. Overall, the dispute over Modvat credit for the capital goods was settled in favor of the appellants. Case-Laws Central Excise Fri, 24 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97694